https://www.taxtmi.com/caselaws?id=26073 The High Court held that the concession made by the counsel for the assessee in the absence of the assessee was not valid due to the premature hearing and lack of opportunity for the assessee to respond. The Court upheld the Tribunal's decision to remand the case to the Appellate Assistant Commissioner for a fresh decision, emphasizing that remand was the appropriate course of action. The Court ruled in favor of the assessee, with costs awarded, and directed the transmission of the judgment to the Income-tax Appellate Tribunal in accordance with the Income-tax Act, 1961. en-us Fri, 02 May 1986 00:00:00 +0530 Tue, 02 Feb 2010 15:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26073 The High Court held that the concession made by the counsel for the assessee in the absence of the assessee was not valid due to the premature hearing and lack of opportunity for the assessee to respond. The Court upheld the Tribunal's decision to remand the case to the Appellate Assistant Commissioner for a fresh decision, emphasizing that remand was the appropriate course of action. The Court ruled in favor of the assessee, with costs awarded, and directed the transmission of the judgment to the Income-tax Appellate Tribunal in accordance with the Income-tax Act, 1961. Case-Laws Income Tax Fri, 02 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26073