https://www.taxtmi.com/caselaws?id=18788 The High Court upheld the Tribunal's decision to set aside the Commissioner of Income-tax (Appeals) order due to procedural irregularities, allowing the Inspecting Assistant Commissioner to re-examine the case. The Court found that the assessment proceedings were not time-barred as the procedural lapses were rectified during the proceedings. The Tribunal's refusal to annul the assessment order was also upheld, determining that it was within the prescribed time limits. The Court ruled in favor of the Revenue, concluding that the assessment was valid despite the procedural issues raised by the assessee. en-us Tue, 14 Mar 1995 00:00:00 +0530 Mon, 02 Nov 2009 10:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18788 The High Court upheld the Tribunal's decision to set aside the Commissioner of Income-tax (Appeals) order due to procedural irregularities, allowing the Inspecting Assistant Commissioner to re-examine the case. The Court found that the assessment proceedings were not time-barred as the procedural lapses were rectified during the proceedings. The Tribunal's refusal to annul the assessment order was also upheld, determining that it was within the prescribed time limits. The Court ruled in favor of the Revenue, concluding that the assessment was valid despite the procedural issues raised by the assessee. Case-Laws Income Tax Tue, 14 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18788