https://www.taxtmi.com/caselaws?id=186648 Whether an Additional Commissioner of Income-tax, despite not being named in section 2(7A), could exercise the powers and functions of an Assessing Officer to complete an assessment was answered against the assessee and in favour of the revenue, following the earlier order in the connected matter. The High Court recorded that the Tribunal had not examined the dispute on merits and therefore sent the assessment controversy back for fresh consideration. The question of law was answered in the negative, and the challenge to the assessment did not succeed on that point. 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=186648 Whether an Additional Commissioner of Income-tax, despite not being named in section 2(7A), could exercise the powers and functions of an Assessing Officer to complete an assessment was answered against the assessee and in favour of the revenue, following the earlier order in the connected matter. The High Court recorded that the Tribunal had not examined the dispute on merits and therefore sent the assessment controversy back for fresh consideration. The question of law was answered in the negative, and the challenge to the assessment did not succeed on that point. Case-Laws Income Tax Tue, 09 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186648