https://www.taxtmi.com/caselaws?id=24270 Questions arose on whether section 183(b) of the Income-tax Act, 1961 is mandatory or discretionary and whether an assessment could be rectified under section 154 on the footing that section 183(b) applied. On the facts, the assessee had filed returns as an unregistered firm, and the Income-tax Officer sought to invoke section 154, while the appellate authorities differed on the jurisdictional basis for that course. The High Court treated both issues as pure questions of law requiring authoritative opinion and directed the Tribunal to draw up a statement of the case and refer the two questions under section 256(2). en-us Tue, 29 Sep 1987 00:00:00 +0530 Mon, 18 Jan 2010 18:31:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24270 Questions arose on whether section 183(b) of the Income-tax Act, 1961 is mandatory or discretionary and whether an assessment could be rectified under section 154 on the footing that section 183(b) applied. On the facts, the assessee had filed returns as an unregistered firm, and the Income-tax Officer sought to invoke section 154, while the appellate authorities differed on the jurisdictional basis for that course. The High Court treated both issues as pure questions of law requiring authoritative opinion and directed the Tribunal to draw up a statement of the case and refer the two questions under section 256(2). Case-Laws Income Tax Tue, 29 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24270