https://www.taxtmi.com/caselaws?id=23917 The High Court held that the appeal filed by the assessee before the Commissioner of Income-tax (Appeals) was incompetent. The Court ruled that the assessee lacked standing as a "person aggrieved" by the rectification order, upholding the Income-tax Officer's decision. The Court disagreed with the Tribunal, determining that the rectification order should stand. The High Court rephrased the issues to focus on the appeal's legality and competency, ruling against the assessee and in favor of the Revenue. The case was referred back to the Income-tax Appellate Tribunal for further proceedings. en-us Tue, 30 May 1989 00:00:00 +0530 Fri, 15 Jan 2010 12:28:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23917 The High Court held that the appeal filed by the assessee before the Commissioner of Income-tax (Appeals) was incompetent. The Court ruled that the assessee lacked standing as a "person aggrieved" by the rectification order, upholding the Income-tax Officer's decision. The Court disagreed with the Tribunal, determining that the rectification order should stand. The High Court rephrased the issues to focus on the appeal's legality and competency, ruling against the assessee and in favor of the Revenue. The case was referred back to the Income-tax Appellate Tribunal for further proceedings. Case-Laws Income Tax Tue, 30 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23917