1979 (8) TMI 91

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....he HUF but the ITO adopted the status as individual. The assessee applied for rectification under s. 154 claiming that the status of the HUF should be retained. Noting that in the assessment order under s. 143(1) the ITO had discussed question of status, the assessee's application under s. 154 was rejected. The learned AAC also dismissed the assessee's appeal. The assessee, therefore, came before ....

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....(A) was pending. 3. The assessee has come in miscellaneous application against the order. 4. Shri L. A. Deputy, the learned counsel for the assessee urged that the only point with the Tribunal was to decide was whether the ITO should have passed an order under s. 154 accepting the assessee's application, the Tribunal had, however, restored the matter to the ITO with a direction to consider 1....