https://www.taxtmi.com/caselaws?id=7846 A person who filed the returns and conducted the assessment proceedings for the business was not a stranger to those proceedings, so appeals filed by him on the assessee's behalf were maintainable. The appellate authority's powers were treated as plenary and coextensive with those of the Income-tax Officer, including the power to annul an assessment and issue consequential directions for assessment of the proper taxable entity. On the facts stated, that power could be used to direct assessment in Debi Parshad's individual hands after annulling the assessment made on the footing of an association of persons. en-us Thu, 14 Oct 1965 00:00:00 +0530 Thu, 19 Mar 2009 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7846 A person who filed the returns and conducted the assessment proceedings for the business was not a stranger to those proceedings, so appeals filed by him on the assessee's behalf were maintainable. The appellate authority's powers were treated as plenary and coextensive with those of the Income-tax Officer, including the power to annul an assessment and issue consequential directions for assessment of the proper taxable entity. On the facts stated, that power could be used to direct assessment in Debi Parshad's individual hands after annulling the assessment made on the footing of an association of persons. Case-Laws Income Tax Thu, 14 Oct 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7846