https://www.taxtmi.com/caselaws?id=67229 The court emphasized the importance of validating the first assessment before annulling a subsequent one in a case involving conflicting assessments by different Income Tax Officers for the same year. It was determined that the initial assessment by one officer, though procedurally first, lacked jurisdiction as assessment proceedings were already initiated by another officer. The annulled assessment was set aside, and the case was referred back for a fresh assessment by the appropriate officer, emphasizing procedural correctness and adherence to jurisdictional boundaries in tax assessments. en-us Mon, 24 Dec 1990 00:00:00 +0530 Wed, 09 Mar 2011 16:31:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67229 The court emphasized the importance of validating the first assessment before annulling a subsequent one in a case involving conflicting assessments by different Income Tax Officers for the same year. It was determined that the initial assessment by one officer, though procedurally first, lacked jurisdiction as assessment proceedings were already initiated by another officer. The annulled assessment was set aside, and the case was referred back for a fresh assessment by the appropriate officer, emphasizing procedural correctness and adherence to jurisdictional boundaries in tax assessments. Case-Laws Income Tax Mon, 24 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67229