https://www.taxtmi.com/caselaws?id=16982 The court ruled in favor of the Revenue, reversing decisions made by the Appellate Tribunal and the Appellate Assistant Commissioner. The court found the rectification proceedings under section 154 to be unsustainable, deemed the appeals before the Appellate Assistant Commissioner as incompetent, rejected the classification of the assessee as a manufacturing company, and denied the applicability of a lower tax rate for manufacturing companies. en-us Tue, 28 Oct 1997 00:00:00 +0530 Mon, 14 Sep 2009 13:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16982 The court ruled in favor of the Revenue, reversing decisions made by the Appellate Tribunal and the Appellate Assistant Commissioner. The court found the rectification proceedings under section 154 to be unsustainable, deemed the appeals before the Appellate Assistant Commissioner as incompetent, rejected the classification of the assessee as a manufacturing company, and denied the applicability of a lower tax rate for manufacturing companies. Case-Laws Income Tax Tue, 28 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16982