https://www.taxtmi.com/caselaws?id=190306 The Court upheld the Tribunal's decision, affirming the applicant's right to file cross-objections before appellate authorities based on statutory provisions and legal precedents. It found that the applicant could not claim benefits under exemption Notifications during appellate proceedings as the vessel assessment had been finalized earlier. Additionally, the Court emphasized the limited jurisdiction of appellate authorities in reassessment cases, citing legal principles that restrict officers to addressing specific income issues. Consequently, the Court dismissed the applicant's application, discharged the rule, and awarded no costs. en-us Tue, 03 Sep 2002 00:00:00 +0530 Sat, 11 Feb 2017 10:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190306 The Court upheld the Tribunal's decision, affirming the applicant's right to file cross-objections before appellate authorities based on statutory provisions and legal precedents. It found that the applicant could not claim benefits under exemption Notifications during appellate proceedings as the vessel assessment had been finalized earlier. Additionally, the Court emphasized the limited jurisdiction of appellate authorities in reassessment cases, citing legal principles that restrict officers to addressing specific income issues. Consequently, the Court dismissed the applicant's application, discharged the rule, and awarded no costs. Case-Laws Customs Tue, 03 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190306