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<h1>Court rules reassessment invalid as Tribunal set aside Commissioner's order under sec. 263. Reference answered against Revenue.</h1> The HC of Madhya Pradesh ruled in favor of the assessee, holding that the reassessment by the Inspecting Assistant Commissioner was invalidated when the ... Reassessment The High Court of Madhya Pradesh ruled in favor of the assessee, stating that the reassessment made by the Inspecting Assistant Commissioner became invalid after the Tribunal set aside the order of the Commissioner of Income-tax under section 263. The court held that the order of reassessment should be set aside. The reference was answered in the affirmative against the Revenue, and each party was ordered to bear their own costs.
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