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1 - 4 of 4 (0.15 seconds)Prem Agencies vs Commissioner Of Income-Tax on 12 October, 1987
5. The Commissioner (Appeals) has not considered the merit of the case. He has simply declared the assessment orders null and void and thereby cancelled the entire assessment. Since the merit was not considered by the first appellate authority and the subject-matter of appeal before this Tribunal is whether the Commissioner (Appeals) is correct in cancelling the assessment order by declaring as null and void. We are not going into the merit of the case as declared by the Hon'ble Rajasthan High Court in the case of Prem Agencies v. CIT (1988) 173 ITR 110 (Raj). In view of the above discussion, we remand back the matter to the file of the Commissioner (Appeals). The Commissioner (Appeals) shall dispose of all the three appeals on merit. In view of the above discussion, we set aside the order of the Commissioner (Appeals) and remand back the matter to the file of the Commissioner (Appeals) for fresh consideration on merit as indicated above.
Section 139 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
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