https://www.taxtmi.com/caselaws?id=5208 The Supreme Court held that the provisions of section 153(3)(ii) were not applicable in the case due to the lack of valid findings and directions by the Appellate Assistant Commissioner. The case was remanded to the High Court for an opinion on the applicability of section 147(a) of the Income-tax Act, emphasizing the importance of adhering to procedural requirements and ensuring proper assessments based on valid findings and directions. en-us Mon, 13 Aug 1979 00:00:00 +0530 Sat, 14 Nov 2015 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5208 The Supreme Court held that the provisions of section 153(3)(ii) were not applicable in the case due to the lack of valid findings and directions by the Appellate Assistant Commissioner. The case was remanded to the High Court for an opinion on the applicability of section 147(a) of the Income-tax Act, emphasizing the importance of adhering to procedural requirements and ensuring proper assessments based on valid findings and directions. Case-Laws Income Tax Mon, 13 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5208