In the result, all the appeals of the assessee are dismissed
Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu
reassessment or recomputation under section 147 or section 150; (c) an order under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections; (d) an order made under section 163 treating the assessee as the agent