1979 (8) TMI 91

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..... cation under s. 154 claiming that the status of the HUF should be retained. Noting that in the assessment order under s. 143(1) the ITO had discussed question of status, the assessee's application under s. 154 was rejected. The learned AAC also dismissed the assessee's appeal. The assessee, therefore, came before the Tribunal. Here the main contention was that the ITO was not competent to go into .....

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..... order. 4. Shri L. A. Deputy, the learned counsel for the assessee urged that the only point with the Tribunal was to decide was whether the ITO should have passed an order under s. 154 accepting the assessee's application, the Tribunal had, however, restored the matter to the ITO with a direction to consider 143(2) application. He urged that 143(2) application was not before the Tribunal. He t .....

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