https://www.taxtmi.com/caselaws?id=24158 The original assessment order was canceled by the Commissioner of Income-tax, directing fresh proceedings. The Commissioner of Income-tax (Appeals) accepted the appeal, ordering a fresh assessment following the correct procedure. The Income-tax Appellate Tribunal canceled the assessment order citing lack of jurisdiction, with a split opinion on the issue of limitation. The case was referred to the President of the Appellate Tribunal for further action, and ultimately to the High Court. The High Court found no majority decision on the limitation issue and remanded the case back to the Tribunal for a fresh decision in accordance with the law. en-us Mon, 20 Mar 1989 00:00:00 +0530 Mon, 18 Jan 2010 10:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24158 The original assessment order was canceled by the Commissioner of Income-tax, directing fresh proceedings. The Commissioner of Income-tax (Appeals) accepted the appeal, ordering a fresh assessment following the correct procedure. The Income-tax Appellate Tribunal canceled the assessment order citing lack of jurisdiction, with a split opinion on the issue of limitation. The case was referred to the President of the Appellate Tribunal for further action, and ultimately to the High Court. The High Court found no majority decision on the limitation issue and remanded the case back to the Tribunal for a fresh decision in accordance with the law. Case-Laws Income Tax Mon, 20 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24158