1985 (6) TMI 77 - AT - Income Tax

Summary

The appellate tribunal ITAT Jaipur heard an appeal where the assessee did not file objections to a draft assessment order. The Commissioner (Appeals) held that the assessee forfeited the right to appeal. However, the tribunal found that silence does not equal acceptance and allowed the appeal, setting aside the Commissioner's order for a fresh decision. The appeal was partly allowed. (Case citation: 1985 (6) TMI 77 - ITAT Jaipur)