https://www.taxtmi.com/caselaws?id=67526 The Tribunal held that without a completed assessment in the partner's case, the Assessing Officer could not utilize section 155 of the Income-tax Act to make an assessment. As no prior assessment existed for the partners, the application of section 155 was deemed improper. Consequently, the orders made by the Assessing Officer were legally flawed, and both appeals were allowed, with the orders being quashed. The judgment underscores the necessity of a completed assessment in invoking section 155, establishing a precedent for cases where assessments are conducted without meeting the required conditions under the Act. en-us Thu, 27 Apr 1995 00:00:00 +0530 Fri, 11 Mar 2011 11:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67526 The Tribunal held that without a completed assessment in the partner's case, the Assessing Officer could not utilize section 155 of the Income-tax Act to make an assessment. As no prior assessment existed for the partners, the application of section 155 was deemed improper. Consequently, the orders made by the Assessing Officer were legally flawed, and both appeals were allowed, with the orders being quashed. The judgment underscores the necessity of a completed assessment in invoking section 155, establishing a precedent for cases where assessments are conducted without meeting the required conditions under the Act. Case-Laws Income Tax Thu, 27 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67526