https://www.taxtmi.com/caselaws?id=284073 The High Court affirmed the Tribunal's decision, holding that the Income Tax Officer lacked jurisdiction to rectify the assessment once the Commissioner (Appeals) had decided on the status of the assessee. The High Court answered the reference question in the affirmative and in favor of the revenue, with no order as to costs. en-us Mon, 25 May 1992 00:00:00 +0530 Fri, 25 Oct 2019 18:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284073 The High Court affirmed the Tribunal's decision, holding that the Income Tax Officer lacked jurisdiction to rectify the assessment once the Commissioner (Appeals) had decided on the status of the assessee. The High Court answered the reference question in the affirmative and in favor of the revenue, with no order as to costs. Case-Laws Income Tax Mon, 25 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284073