https://www.taxtmi.com/caselaws?id=193388 The Court determined that the Assessing Officer exceeded authority by changing the assessee's status during a section 143(1) assessment under the Income-tax Act, 1961. The Court emphasized that such changes were not permissible under section 143(1) and were not appealable at the relevant time. The decision clarified that assessments under section 143(1) only allowed limited adjustments without altering the status. Consequently, the Court ruled in favor of the assessee, holding that the assessment order was akin to section 143(3) and therefore appealable under section 246(1). en-us Wed, 27 Apr 2005 00:00:00 +0530 Wed, 26 Jul 2017 18:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193388 The Court determined that the Assessing Officer exceeded authority by changing the assessee's status during a section 143(1) assessment under the Income-tax Act, 1961. The Court emphasized that such changes were not permissible under section 143(1) and were not appealable at the relevant time. The decision clarified that assessments under section 143(1) only allowed limited adjustments without altering the status. Consequently, the Court ruled in favor of the assessee, holding that the assessment order was akin to section 143(3) and therefore appealable under section 246(1). Case-Laws Income Tax Wed, 27 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193388