https://www.taxtmi.com/caselaws?id=18225 The High Court held that the Tribunal's decision regarding the powers of the first appellate authority and the extension of the limitation period under section 275 of the Income-tax Act, 1961 was not justified. The Court ruled in favor of the applicant-Department, citing legal precedents, and directed the Tribunal to proceed accordingly within the bounds of the law. en-us Mon, 19 Feb 1996 00:00:00 +0530 Tue, 29 Sep 2009 15:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18225 The High Court held that the Tribunal's decision regarding the powers of the first appellate authority and the extension of the limitation period under section 275 of the Income-tax Act, 1961 was not justified. The Court ruled in favor of the applicant-Department, citing legal precedents, and directed the Tribunal to proceed accordingly within the bounds of the law. Case-Laws Income Tax Mon, 19 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18225