https://www.taxtmi.com/caselaws?id=186649 An Additional Commissioner of Income-tax was held capable of exercising the powers and functions of an Assessing Officer for assessment purposes, notwithstanding that the term "Additional Commissioner" did not appear in section 2(7A). The court followed its earlier view in a connected matter and answered the legal issue against the assessee and in favour of the Revenue. Because the Tribunal had not examined the controversy on merits, the matter was remanded to the Tribunal for fresh consideration and decision on the substantive issues. en-us Tue, 09 Oct 2007 00:00:00 +0530 Mon, 26 Sep 2016 14:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186649 An Additional Commissioner of Income-tax was held capable of exercising the powers and functions of an Assessing Officer for assessment purposes, notwithstanding that the term "Additional Commissioner" did not appear in section 2(7A). The court followed its earlier view in a connected matter and answered the legal issue against the assessee and in favour of the Revenue. Because the Tribunal had not examined the controversy on merits, the matter was remanded to the Tribunal for fresh consideration and decision on the substantive issues. Case-Laws Income Tax Tue, 09 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186649