https://www.taxtmi.com/caselaws?id=8396 The Tribunal found that Section 147(a) of the Income-tax Act, 1961 was not applicable to the case, determining that Section 147(b) was more appropriate. It held that the Appellate Assistant Commissioner lacked jurisdiction to convert assessments from Section 147(a) to Section 153(3)(ii). The High Court concluded that Section 153(3)(ii) applied, sustaining the assessment under this provision and rendering Question No. 1 redundant. Costs were assessed at Rs. 300 for all references. en-us Fri, 17 Sep 1971 00:00:00 +0530 Sat, 11 Apr 2009 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8396 The Tribunal found that Section 147(a) of the Income-tax Act, 1961 was not applicable to the case, determining that Section 147(b) was more appropriate. It held that the Appellate Assistant Commissioner lacked jurisdiction to convert assessments from Section 147(a) to Section 153(3)(ii). The High Court concluded that Section 153(3)(ii) applied, sustaining the assessment under this provision and rendering Question No. 1 redundant. Costs were assessed at Rs. 300 for all references. Case-Laws Income Tax Fri, 17 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8396