https://www.taxtmi.com/caselaws?id=214351 The court upheld the Commissioner's decision to cancel the assessments for consecutive years and order fresh assessments due to errors and deficiencies in the original assessment orders. It emphasized the necessity of proper inquiry and application of mind by the Assessing Officer to ensure accurate assessments under the Income Tax Act 1961. en-us Mon, 05 Dec 2011 00:00:00 +0530 Fri, 22 Jun 2012 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214351 The court upheld the Commissioner's decision to cancel the assessments for consecutive years and order fresh assessments due to errors and deficiencies in the original assessment orders. It emphasized the necessity of proper inquiry and application of mind by the Assessing Officer to ensure accurate assessments under the Income Tax Act 1961. Case-Laws Income Tax Mon, 05 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214351