https://www.taxtmi.com/caselaws?id=56499 The Tribunal determined that the ITO's order amending a partner's assessment following firm registration was governed by sections 154 and 155, despite being labeled under section 267. It found the ITO's action in enhancing tax liability without granting a hearing violated natural justice. The Tribunal set aside the Commissioner's decision, remanding the matter to the ITO for reassessment with proper opportunity for the assessee to be heard under section 154(3), allowing the appeal for statistical purposes. en-us Fri, 22 Oct 1982 00:00:00 +0530 Sat, 04 Dec 2010 10:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56499 The Tribunal determined that the ITO's order amending a partner's assessment following firm registration was governed by sections 154 and 155, despite being labeled under section 267. It found the ITO's action in enhancing tax liability without granting a hearing violated natural justice. The Tribunal set aside the Commissioner's decision, remanding the matter to the ITO for reassessment with proper opportunity for the assessee to be heard under section 154(3), allowing the appeal for statistical purposes. Case-Laws Income Tax Fri, 22 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56499