Assessing AuthorityThe Assessing Authority is duty bound for assessing tax liability of the assessee and for passing the assessment order, which is subject matter of appeal.
The Appellate Authority is competent to dicide the matter afresh in questionof law and facts.
The Tribunal is created for reducing the burden of the High Court and the Tribunal is equally competent to adjudicate the matter afresh.
The question of law can be challanged in the High Court.
This is the highest Court in our country, wherein the whole issue can be adjudicated.