https://www.taxtmi.com/caselaws?id=16550 The court ruled against the assessee in a case involving the validity of the Tribunal's decision on the Revenue's appeal post reassessment order vacation. The court found errors in the Tribunal's decision and held that the appeal should have considered other contentions raised by both sides. It was determined that the advocate had the authority to sign a petition for reopening the assessment under section 146 on behalf of the assessee. The court also held that the reopening of the assessment was valid, despite initial irregularities, due to the assessee's subsequent conduct. The court concluded in favor of the Revenue on certain questions and directed the Tribunal to examine other contentions raised by both sides. en-us Mon, 13 Oct 1997 00:00:00 +0530 Tue, 08 Sep 2009 15:01:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16550 The court ruled against the assessee in a case involving the validity of the Tribunal's decision on the Revenue's appeal post reassessment order vacation. The court found errors in the Tribunal's decision and held that the appeal should have considered other contentions raised by both sides. It was determined that the advocate had the authority to sign a petition for reopening the assessment under section 146 on behalf of the assessee. The court also held that the reopening of the assessment was valid, despite initial irregularities, due to the assessee's subsequent conduct. The court concluded in favor of the Revenue on certain questions and directed the Tribunal to examine other contentions raised by both sides. Case-Laws Income Tax Mon, 13 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16550