1986 (10) TMI 74 - AT - Income Tax

Summary

The Appellate Controller remanded the appeal to the Assistant Controller due to impersonation concerns. The accountable person appealed the decision, arguing that the appeal was improperly disposed of. The Tribunal found that the Appellate Controller exceeded his authority by delegating decision-making power to the Controller and ordered the appeal to be referred back for proper disposal. The appeal was allowed for statistical purposes.