https://www.taxtmi.com/caselaws?id=63881 Reassessment for escaped income can proceed even where the original assessment has been set aside only in part and remains pending for limited re-determination, and a consolidated order covering both the reassessment and the appellate directions is not inherently invalid. The tribunal also declined to hold that the draft-assessment safeguard was inapplicable to reassessment proceedings for the relevant year, treating the issue as governed by binding Special Bench authority and not displaced by the later decision relied on by the assessee. The matter was therefore restored for decision on the remaining grounds on merits. en-us Mon, 21 Mar 1983 00:00:00 +0530 Wed, 02 Feb 2011 15:36:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63881 Reassessment for escaped income can proceed even where the original assessment has been set aside only in part and remains pending for limited re-determination, and a consolidated order covering both the reassessment and the appellate directions is not inherently invalid. The tribunal also declined to hold that the draft-assessment safeguard was inapplicable to reassessment proceedings for the relevant year, treating the issue as governed by binding Special Bench authority and not displaced by the later decision relied on by the assessee. The matter was therefore restored for decision on the remaining grounds on merits. Case-Laws Income Tax Mon, 21 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63881