https://www.taxtmi.com/caselaws?id=27603 The High Court upheld the Tribunal's decision regarding the reassessment of an assessee under section 147(b) of the Income Tax Act. The Court emphasized the importance of addressing jurisdictional issues during appeal proceedings and denied the assessee's request for rectification based on a subsequent Supreme Court decision. The judgment reaffirmed the Tribunal's ruling on the exemption under section 54 for Hindu Undivided Families and dismissed the petition without costs. en-us Tue, 26 Jul 1983 00:00:00 +0530 Sat, 13 Feb 2010 17:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27603 The High Court upheld the Tribunal's decision regarding the reassessment of an assessee under section 147(b) of the Income Tax Act. The Court emphasized the importance of addressing jurisdictional issues during appeal proceedings and denied the assessee's request for rectification based on a subsequent Supreme Court decision. The judgment reaffirmed the Tribunal's ruling on the exemption under section 54 for Hindu Undivided Families and dismissed the petition without costs. Case-Laws Income Tax Tue, 26 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27603