https://www.taxtmi.com/caselaws?id=420296 The Tribunal allowed the appeal, vacating the relief granted by the learned Commissioner (Appeals) and restoring the stand of the Assessing Officer. The matter was directed to be adjudicated on merits by the Commissioner (Appeals) within 180 days from the date of service of this order. The Tribunal upheld the plea of the appellant, emphasizing the retrospective application of the amendment to section 149(1)(c) and the limited binding nature of non-jurisdictional High Court judgments. en-us Tue, 15 Mar 2022 00:00:00 +0530 Wed, 30 Mar 2022 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420296 The Tribunal allowed the appeal, vacating the relief granted by the learned Commissioner (Appeals) and restoring the stand of the Assessing Officer. The matter was directed to be adjudicated on merits by the Commissioner (Appeals) within 180 days from the date of service of this order. The Tribunal upheld the plea of the appellant, emphasizing the retrospective application of the amendment to section 149(1)(c) and the limited binding nature of non-jurisdictional High Court judgments. Case-Laws Income Tax Tue, 15 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420296