https://www.taxtmi.com/caselaws?id=37554 The High Court of Calcutta held that the Appellate Assistant Commissioner did not err in consolidating appeals against orders under sections 143 and 185 of the Income Tax Act, 1961. The Court emphasized that the Act did not require separate appeals for section 185 orders and that Form No. 35 allowed for combining multiple appeals. The Court dismissed the Revenue's appeal, stating that the absence of a fee for filing appeals before the AAC rendered the issue inconsequential. Justice C. K. Banerjee concurred with the decision, and no costs were awarded. en-us Mon, 08 Jan 1979 00:00:00 +0530 Tue, 30 Mar 2010 14:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37554 The High Court of Calcutta held that the Appellate Assistant Commissioner did not err in consolidating appeals against orders under sections 143 and 185 of the Income Tax Act, 1961. The Court emphasized that the Act did not require separate appeals for section 185 orders and that Form No. 35 allowed for combining multiple appeals. The Court dismissed the Revenue's appeal, stating that the absence of a fee for filing appeals before the AAC rendered the issue inconsequential. Justice C. K. Banerjee concurred with the decision, and no costs were awarded. Case-Laws Income Tax Mon, 08 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37554