https://www.taxtmi.com/caselaws?id=9784 The High Court held that the order under section 139(9) of the Income-tax Act, 1961 was appealable, as it was akin to an order under section 143(3) due to ongoing assessment proceedings. Additionally, the Court upheld the Commissioner of Income-tax (Appeals)' decision to set aside the section 139(9) order and direct the Assessing Officer to conduct a fresh assessment, emphasizing the importance of the notice under section 143(2) in altering the nature of assessment proceedings. The Court ruled in favor of the assessee, allowing for the appealability of the section 139(9) order and supporting the Commissioner's directive for a new assessment. en-us Fri, 21 Apr 2006 00:00:00 +0530 Wed, 01 Jul 2009 09:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9784 The High Court held that the order under section 139(9) of the Income-tax Act, 1961 was appealable, as it was akin to an order under section 143(3) due to ongoing assessment proceedings. Additionally, the Court upheld the Commissioner of Income-tax (Appeals)' decision to set aside the section 139(9) order and direct the Assessing Officer to conduct a fresh assessment, emphasizing the importance of the notice under section 143(2) in altering the nature of assessment proceedings. The Court ruled in favor of the assessee, allowing for the appealability of the section 139(9) order and supporting the Commissioner's directive for a new assessment. Case-Laws Income Tax Fri, 21 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9784