https://www.taxtmi.com/caselaws?id=56541 The Tribunal, with a difference of opinion between the ld. Accountant Member and the ld. Judicial Member, reviewed assessments made under the IT Act. The AAC set aside the assessments, directing fresh assessments. The Tribunal disagreed on the need for further opportunities for the assessee. The President upheld the assessments, emphasizing the importance of rational estimates by the assessing authority. The matter was directed back to the AAC for a thorough examination, with instructions to reconsider the refusal of registration for the firm. en-us Sat, 30 Oct 1982 00:00:00 +0530 Sat, 04 Dec 2010 13:07:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56541 The Tribunal, with a difference of opinion between the ld. Accountant Member and the ld. Judicial Member, reviewed assessments made under the IT Act. The AAC set aside the assessments, directing fresh assessments. The Tribunal disagreed on the need for further opportunities for the assessee. The President upheld the assessments, emphasizing the importance of rational estimates by the assessing authority. The matter was directed back to the AAC for a thorough examination, with instructions to reconsider the refusal of registration for the firm. Case-Laws Income Tax Sat, 30 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56541