https://www.taxtmi.com/caselaws?id=796253 The proviso to section 251(1)(a), restored from 01.10.2024, permits the Commissioner (Appeals) to set aside an assessment and direct a fresh assessment only where the assessment was made under section 144. An assessment expressly made under section 147 read with section 144B does not become a best judgment assessment under section 144 merely because the assessee's portal submissions were unavailable or illegible. The notes state that the Commissioner (Appeals) therefore lacked jurisdiction to remand the matter for fresh assessment; the appellate order was set aside and the matter restored for decision on the grounds raised. en-us Fri, 03 Jul 2026 00:00:00 +0530 Mon, 03 Aug 2026 08:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796253 The proviso to section 251(1)(a), restored from 01.10.2024, permits the Commissioner (Appeals) to set aside an assessment and direct a fresh assessment only where the assessment was made under section 144. An assessment expressly made under section 147 read with section 144B does not become a best judgment assessment under section 144 merely because the assessee's portal submissions were unavailable or illegible. The notes state that the Commissioner (Appeals) therefore lacked jurisdiction to remand the matter for fresh assessment; the appellate order was set aside and the matter restored for decision on the grounds raised. Case-Laws Income Tax Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796253