https://www.taxtmi.com/caselaws?id=187370 The court held that the Income-tax Officer exceeded authority by seeking a de novo assessment without specific direction. The Appellate Assistant Commissioner's order focused on the firm's registration status, not loss quantum. The officer was instructed to process the registration application, not conduct a fresh assessment. Without statutory basis, the officer's notice for a new assessment was deemed improper. The court issued a writ of prohibition, restraining the officer from conducting a de novo assessment, and awarded costs to the petitioner, including advocate's fee. en-us Wed, 19 Mar 1958 00:00:00 +0530 Wed, 19 Oct 2016 17:30:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187370 The court held that the Income-tax Officer exceeded authority by seeking a de novo assessment without specific direction. The Appellate Assistant Commissioner's order focused on the firm's registration status, not loss quantum. The officer was instructed to process the registration application, not conduct a fresh assessment. Without statutory basis, the officer's notice for a new assessment was deemed improper. The court issued a writ of prohibition, restraining the officer from conducting a de novo assessment, and awarded costs to the petitioner, including advocate's fee. Case-Laws Income Tax Wed, 19 Mar 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187370