https://www.taxtmi.com/caselaws?id=765853 Appellate and enhancement powers under sections 250 and 251 of the Income-tax Act operate only against a subsisting, enforceable order. Where the Assessing Officer's order under section 201(1)/201(1A) had already been quashed by the High Court and that judgment had attained finality, the underlying demand ceased to exist and became non est. In that situation, the Commissioner (Appeals) had no jurisdiction to direct recomputation of tax under section 194C, as there was no live assessment or demand order capable of appellate scrutiny. The appeal was therefore infructuous and the impugned direction without jurisdiction. en-us Fri, 07 Feb 2025 00:00:00 +0530 Tue, 11 Feb 2025 07:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765853 Appellate and enhancement powers under sections 250 and 251 of the Income-tax Act operate only against a subsisting, enforceable order. Where the Assessing Officer's order under section 201(1)/201(1A) had already been quashed by the High Court and that judgment had attained finality, the underlying demand ceased to exist and became non est. In that situation, the Commissioner (Appeals) had no jurisdiction to direct recomputation of tax under section 194C, as there was no live assessment or demand order capable of appellate scrutiny. The appeal was therefore infructuous and the impugned direction without jurisdiction. Case-Laws Income Tax Fri, 07 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765853