https://www.taxtmi.com/caselaws?id=441980 The Appellate Tribunal ITAT Raipur dismissed the appeal by the assessee challenging the order passed under Sec. 154 and Sec. 143(3) of the Income-tax Act, 1961. The Tribunal held that the Commissioner of Income-tax (Appeals) could independently dispose of the appeal against the order passed under Sec. 154 without affecting the quantum appeal under Sec. 143(3). It also ruled that seeking approval for issuing notice under Sec. 154 from a superior authority is permissible. The application of provisions of section 115BBE and total demand created were not considered due to lack of arguments by the assessee. The general grounds of appeal were dismissed as not pressed by the authorized representative. en-us Fri, 18 Aug 2023 00:00:00 +0530 Tue, 22 Aug 2023 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441980 The Appellate Tribunal ITAT Raipur dismissed the appeal by the assessee challenging the order passed under Sec. 154 and Sec. 143(3) of the Income-tax Act, 1961. The Tribunal held that the Commissioner of Income-tax (Appeals) could independently dispose of the appeal against the order passed under Sec. 154 without affecting the quantum appeal under Sec. 143(3). It also ruled that seeking approval for issuing notice under Sec. 154 from a superior authority is permissible. The application of provisions of section 115BBE and total demand created were not considered due to lack of arguments by the assessee. The general grounds of appeal were dismissed as not pressed by the authorized representative. Case-Laws Income Tax Fri, 18 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441980