1980 (3) TMI 122 - AT - Income Tax

Summary

The appeals filed by the assessee were consolidated and disposed of by a common order by the Appellate Tribunal ITAT Delhi-E. The AAC sought to rectify his order under s. 154 after finding non-compliance with s. 249 by the assessee. The AAC dismissed the appeals as not entertainable under s. 249, but the Tribunal set aside the order and directed a fresh consideration based on relevant case law. The appeals were partly allowed for statistical purposes. (Case Citation: 1980 (3) TMI 122 - ITAT DELHI-E)