https://www.taxtmi.com/caselaws?id=28620 The High Court affirmed the appealability of the Income-tax Officer's order under section 3(4) of the Income-tax Act, 1961, allowing the assessee to change their accounting year. It held that once permission is granted by one Officer, a successor cannot revoke it arbitrarily. The Court emphasized the importance of clarity in conditions imposed and the jurisdictional limits of successive Officers. The judgment favored the assessee on both issues, directing parties to bear their own costs. en-us Tue, 07 Dec 1982 00:00:00 +0530 Wed, 24 Feb 2010 13:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28620 The High Court affirmed the appealability of the Income-tax Officer's order under section 3(4) of the Income-tax Act, 1961, allowing the assessee to change their accounting year. It held that once permission is granted by one Officer, a successor cannot revoke it arbitrarily. The Court emphasized the importance of clarity in conditions imposed and the jurisdictional limits of successive Officers. The judgment favored the assessee on both issues, directing parties to bear their own costs. Case-Laws Income Tax Tue, 07 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28620