https://www.taxtmi.com/caselaws?id=400424 The High Court allowed the appeal under Section 260A of the Income Tax Act, setting aside the order and remanding the matter to the Assessing Officer for compliance with the ITAT's directions. The Court found the Tribunal's decision on the maintainability of the appeal erroneous, emphasizing the assessee's right to appeal against the CIT(A)'s dismissal. Regarding the change in status from individual to HUF under Section 154, the Court clarified that the Assessing Officer should make a fresh determination, leaving the status issue open for the officer's decision. The High Court ensured a fair reconsideration of the status issue without imposing any costs on the assessee. en-us Wed, 14 Oct 2020 00:00:00 +0530 Thu, 05 Nov 2020 19:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400424 The High Court allowed the appeal under Section 260A of the Income Tax Act, setting aside the order and remanding the matter to the Assessing Officer for compliance with the ITAT's directions. The Court found the Tribunal's decision on the maintainability of the appeal erroneous, emphasizing the assessee's right to appeal against the CIT(A)'s dismissal. Regarding the change in status from individual to HUF under Section 154, the Court clarified that the Assessing Officer should make a fresh determination, leaving the status issue open for the officer's decision. The High Court ensured a fair reconsideration of the status issue without imposing any costs on the assessee. Case-Laws Income Tax Wed, 14 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400424