https://www.taxtmi.com/caselaws?id=16496 The court upheld the decision to decline relief to the appellant due to pending assessment proceedings, emphasizing the need for the assessment authority to decide the matter on its merits. It confirmed that the appellate court should not interpret certain instructions during ongoing assessments and clarified that the Board lacks jurisdiction to issue clarifications to individual taxpayers. The court dismissed the appeal, directing the assessment authority to proceed in accordance with the law, ensuring the appellant's right to be heard and maintaining impartiality in considering all relevant materials. en-us Tue, 25 Nov 1997 00:00:00 +0530 Tue, 08 Sep 2009 11:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16496 The court upheld the decision to decline relief to the appellant due to pending assessment proceedings, emphasizing the need for the assessment authority to decide the matter on its merits. It confirmed that the appellate court should not interpret certain instructions during ongoing assessments and clarified that the Board lacks jurisdiction to issue clarifications to individual taxpayers. The court dismissed the appeal, directing the assessment authority to proceed in accordance with the law, ensuring the appellant's right to be heard and maintaining impartiality in considering all relevant materials. Case-Laws Income Tax Tue, 25 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16496