https://www.taxtmi.com/caselaws?id=56954 The appeals filed by the assessee were dismissed as incompetent. The Tribunal held that challenging the initiation of assessment proceedings under section 147(a) was not permissible in an appeal against an order under section 146. Additionally, once the ex parte assessment was canceled under section 146, the quantum assessment appeal became irrelevant, and no further appeal was allowed. The Tribunal affirmed the Commissioner (Appeals)'s actions and provided the necessary relief to the assessee. en-us Mon, 14 Nov 1983 00:00:00 +0530 Tue, 07 Dec 2010 15:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56954 The appeals filed by the assessee were dismissed as incompetent. The Tribunal held that challenging the initiation of assessment proceedings under section 147(a) was not permissible in an appeal against an order under section 146. Additionally, once the ex parte assessment was canceled under section 146, the quantum assessment appeal became irrelevant, and no further appeal was allowed. The Tribunal affirmed the Commissioner (Appeals)'s actions and provided the necessary relief to the assessee. Case-Laws Income Tax Mon, 14 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56954