https://www.taxtmi.com/caselaws?id=21431 The High Court held that the Appellate Assistant Commissioner had jurisdiction to consider the legality of reassessment proceedings under section 147 of the Income-tax Act, 1961. The court determined that the scope of appeal under section 246(c) allowed for challenges to the validity of such assessments. The assessee successfully argued that all grounds, including challenges to the validity of orders under section 147, should be available for consideration in appeals. Consequently, the High Court ruled in favor of the assessee, awarding costs amounting to Rs. 250. en-us Thu, 05 Dec 1991 00:00:00 +0530 Tue, 24 Nov 2009 13:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21431 The High Court held that the Appellate Assistant Commissioner had jurisdiction to consider the legality of reassessment proceedings under section 147 of the Income-tax Act, 1961. The court determined that the scope of appeal under section 246(c) allowed for challenges to the validity of such assessments. The assessee successfully argued that all grounds, including challenges to the validity of orders under section 147, should be available for consideration in appeals. Consequently, the High Court ruled in favor of the assessee, awarding costs amounting to Rs. 250. Case-Laws Income Tax Thu, 05 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21431