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I.T.AS. NOS. 5349/LB AND 5350/LB OF 2005, DECIDED ON 17TH MARCH, 2006. versus I.T.AS. NOS. 5349/LB AND 5350/LB OF 2005, DECIDED ON 17TH MARCH, 2006.


Sections 13 (1) (d), 61, 134 and 156 Appellate Tribunal's error correction appeal, Commissioner Income Tax (appeal), on the correction requests by the appellant company for review of the relevant years, based on the requests It was admitted that the Assisting Officer did not have one. Prior to examining Commander Income Tax, an appropriate opportunity was provided to explain his version, the case was set aside and the Assessment Officer was remanded to restore the re-evaluation order and the proposed treatment. An appeal was filed against the appellant. Commissioner Income Tax Order, claiming that it is beyond the jurisdiction of the Commissioner Income Tax (Appeal) to appeal the Appellant's request to find the entire review in this case on the "escaped" ground. The review should be scheduled for years. The Commissioner Income Tax (APPIA) requires only appellant / Assisi's proper disputes. Was made, and accordingly his former officer was restored \ r \ n \ r \ n

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