https://www.taxtmi.com/caselaws?id=369929 The judgment dismisses the appeals by the assessee, affirming the restoration of the original assessment order after annulling the reassessment proceedings. The court addresses the delay in refiling the appeal and the presence of multiple assessment orders for one assessment year. It emphasizes the doctrine of merger, stating that invalid reassessment proceedings result in the automatic restoration of the original assessment order. The decision highlights the importance of upholding legal principles and the Act's scheme to avoid unintended consequences. en-us Mon, 22 Oct 2018 00:00:00 +0530 Mon, 10 Dec 2018 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369929 The judgment dismisses the appeals by the assessee, affirming the restoration of the original assessment order after annulling the reassessment proceedings. The court addresses the delay in refiling the appeal and the presence of multiple assessment orders for one assessment year. It emphasizes the doctrine of merger, stating that invalid reassessment proceedings result in the automatic restoration of the original assessment order. The decision highlights the importance of upholding legal principles and the Act's scheme to avoid unintended consequences. Case-Laws Income Tax Mon, 22 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369929