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M. S. P. SENTHIL KUMAR versus COMMISSIONER OF INCOME-TAX

Reopening the assessment under section 147 (b) of retaining the Income Tax Officer's Review Tribunal unless the appeal of the Remand Final Tribunal Reminder Order appeal is challenged by appropriate action. And the first appellate authority order before the tribunal to reopen the assessment had to be finalized. The matter was not raised in the High Court; the Indian Income Tax Act, 1961, section 147 (b) did not challenge the question of jurisdiction of the ITO under section 147 (b) on the restoration of the appeal to the AAC. can go. law websites from Narowal lawyer

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