https://www.taxtmi.com/caselaws?id=6843 An Income-tax Officer's reallocation of a partner's share income under Tribunal directions was treated as an assessment order made under the general assessment power, so an appeal lay to the Appellate Assistant Commissioner because the partner could object to over-assessment, erroneous apportionment, or partial denial of liability. The right of appeal was read liberally, and the proviso dealing with apportionment among partners supported maintainability. An Appellate Assistant Commissioner's order dismissing that appeal as incompetent was itself treated as an appellate order, so a further appeal lay to the Appellate Tribunal. The appellate remedies were therefore available against both the reallocation order and the dismissal as incompetent. en-us Mon, 10 Oct 1966 00:00:00 +0530 Fri, 06 Feb 2009 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6843 An Income-tax Officer's reallocation of a partner's share income under Tribunal directions was treated as an assessment order made under the general assessment power, so an appeal lay to the Appellate Assistant Commissioner because the partner could object to over-assessment, erroneous apportionment, or partial denial of liability. The right of appeal was read liberally, and the proviso dealing with apportionment among partners supported maintainability. An Appellate Assistant Commissioner's order dismissing that appeal as incompetent was itself treated as an appellate order, so a further appeal lay to the Appellate Tribunal. The appellate remedies were therefore available against both the reallocation order and the dismissal as incompetent. Case-Laws Income Tax Mon, 10 Oct 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6843