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SMT. GOWRI RAJES versus COMMISSIONER OF INCOME-TAX

The Appellate Tribunal's appeal of the question is derived from the Tribunal's first order that it could not incite the jurisdiction of the ITO to reopen it under section 147 (b) and instruct the Assessing Officer that No appeal for reference or correction against such order shall be appealed to the Appellate Tribunal. The re-review order cannot be questioned on the basis of the Indian Income Tax Act, 1961, Sections 147 and 254 of the process of re-review. immigration advocates from Dinga lawyer