https://www.taxtmi.com/caselaws?id=5365 Where subsequent developments undermine the basis of orders passed under section 132 of the Income-tax Act, the matter should be restored for fresh consideration on all relevant facts after hearing the assessee. The Supreme Court set aside the impugned orders and remitted the petitions to the Commissioners for reconsideration in accordance with law, because the assessment order relied on had itself been set aside for being redone and other relevant facts required examination. Pending such fresh disposal, the restraint orders under section 132(5) and actions taken in pursuance of them were directed to continue. en-us Fri, 07 Feb 1992 00:00:00 +0530 Mon, 24 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5365 Where subsequent developments undermine the basis of orders passed under section 132 of the Income-tax Act, the matter should be restored for fresh consideration on all relevant facts after hearing the assessee. The Supreme Court set aside the impugned orders and remitted the petitions to the Commissioners for reconsideration in accordance with law, because the assessment order relied on had itself been set aside for being redone and other relevant facts required examination. Pending such fresh disposal, the restraint orders under section 132(5) and actions taken in pursuance of them were directed to continue. Case-Laws Income Tax Fri, 07 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5365