https://www.taxtmi.com/caselaws?id=189914 The High Court held that the Commissioner (Appeals) had jurisdiction to hear the appeal against the original assessment order, despite reassessment proceedings. The court emphasized that reassessment does not nullify the original assessment entirely but only addresses escaped income. Referring to Supreme Court decisions, the High Court clarified that reassessment is limited in scope and does not invalidate the original assessment. The ruling favored the assessee, affirming their right to appeal and rejecting the revenue's argument that reassessment erases the original assessment. No costs were awarded. en-us Fri, 07 May 1993 00:00:00 +0530 Wed, 25 Jan 2017 16:24:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189914 The High Court held that the Commissioner (Appeals) had jurisdiction to hear the appeal against the original assessment order, despite reassessment proceedings. The court emphasized that reassessment does not nullify the original assessment entirely but only addresses escaped income. Referring to Supreme Court decisions, the High Court clarified that reassessment is limited in scope and does not invalidate the original assessment. The ruling favored the assessee, affirming their right to appeal and rejecting the revenue's argument that reassessment erases the original assessment. No costs were awarded. Case-Laws Income Tax Fri, 07 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189914