https://www.taxtmi.com/caselaws?id=37259 The court affirmed the Competent Authority Commissioner's (AAC) power to set aside an ex parte assessment without the assessee filing an application under section 146. The AAC was deemed competent to annul the assessment and refer the case back to the Income Tax Officer for a fresh assessment. However, the Tribunal's interference with the AAC's order was found unjustified, leading to the direction that the quantum assessment before the Income Tax Officer should not continue under section 144. The parties were instructed to bear their own costs. en-us Fri, 28 Apr 1978 00:00:00 +0530 Sat, 27 Mar 2010 16:46:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37259 The court affirmed the Competent Authority Commissioner's (AAC) power to set aside an ex parte assessment without the assessee filing an application under section 146. The AAC was deemed competent to annul the assessment and refer the case back to the Income Tax Officer for a fresh assessment. However, the Tribunal's interference with the AAC's order was found unjustified, leading to the direction that the quantum assessment before the Income Tax Officer should not continue under section 144. The parties were instructed to bear their own costs. Case-Laws Income Tax Fri, 28 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37259