https://www.taxtmi.com/caselaws?id=221750 The High Court held that a successor Assessing Officer lacked jurisdiction to pass a fresh order after the previous Assessing Officer had given effect to a Tribunal's decision. The subsequent order attempting a substantive review of the earlier decision was deemed impermissible and without authority. The impugned assessment order was quashed, emphasizing the necessity of following prescribed procedures outlined in the Income-tax Act, 1961 for any modifications to Tribunal orders. The ruling underscored the importance of upholding procedural integrity and jurisdictional boundaries in income tax assessments. en-us Thu, 07 Mar 2013 00:00:00 +0530 Thu, 28 Mar 2013 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221750 The High Court held that a successor Assessing Officer lacked jurisdiction to pass a fresh order after the previous Assessing Officer had given effect to a Tribunal's decision. The subsequent order attempting a substantive review of the earlier decision was deemed impermissible and without authority. The impugned assessment order was quashed, emphasizing the necessity of following prescribed procedures outlined in the Income-tax Act, 1961 for any modifications to Tribunal orders. The ruling underscored the importance of upholding procedural integrity and jurisdictional boundaries in income tax assessments. Case-Laws Income Tax Thu, 07 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221750