https://www.taxtmi.com/caselaws?id=18366 The Tribunal considered the validity of reassessment despite no appeal or cross-appeal by the assessee. The reassessment was found time-barred under section 153(2) due to the circumstances of the case. The Tribunal held that a point not decided by the appellate authority is deemed decided against the appellant. Reassessment under section 147(a) was objected to but not dealt with, leading to the Tribunal's decision. The reassessment fell under section 147(b) and was time-barred under section 153(2). The Tribunal dismissed the petitions, emphasizing procedural law's importance and justice-oriented approaches in legal proceedings. en-us Fri, 16 Feb 1996 00:00:00 +0530 Sun, 02 May 2010 23:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18366 The Tribunal considered the validity of reassessment despite no appeal or cross-appeal by the assessee. The reassessment was found time-barred under section 153(2) due to the circumstances of the case. The Tribunal held that a point not decided by the appellate authority is deemed decided against the appellant. Reassessment under section 147(a) was objected to but not dealt with, leading to the Tribunal's decision. The reassessment fell under section 147(b) and was time-barred under section 153(2). The Tribunal dismissed the petitions, emphasizing procedural law's importance and justice-oriented approaches in legal proceedings. Case-Laws Income Tax Fri, 16 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18366