https://www.taxtmi.com/caselaws?id=24875 The Tribunal erred in deciding on the registration without the Appellate Assistant Commissioner first doing so, especially since the Revenue did not contest the merits before the Tribunal. The Tribunal should have annulled the remand order and directed the Appellate Assistant Commissioner to decide on the merits. Therefore, the reference is decided in favor of the assessee, ruling that the Tribunal should have remanded the case for the Appellate Assistant Commissioner to decide on the merits. en-us Mon, 12 Oct 1987 00:00:00 +0530 Fri, 22 Jan 2010 18:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24875 The Tribunal erred in deciding on the registration without the Appellate Assistant Commissioner first doing so, especially since the Revenue did not contest the merits before the Tribunal. The Tribunal should have annulled the remand order and directed the Appellate Assistant Commissioner to decide on the merits. Therefore, the reference is decided in favor of the assessee, ruling that the Tribunal should have remanded the case for the Appellate Assistant Commissioner to decide on the merits. Case-Laws Income Tax Mon, 12 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24875