https://www.taxtmi.com/caselaws?id=15683 A revisional authority cannot confirm an earlier revisional order that has already been quashed by the High Court, because such an order ceases to exist in law. After remand, the authority must decide the revision afresh in accordance with law and after giving the affected party an opportunity of hearing; it cannot dispose of the matter by simply repeating the set-aside order. On that basis, the impugned order was held invalid and quashed, and the matter was remitted for de novo consideration. en-us Fri, 26 Sep 1997 00:00:00 +0530 Wed, 26 Aug 2009 18:35:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15683 A revisional authority cannot confirm an earlier revisional order that has already been quashed by the High Court, because such an order ceases to exist in law. After remand, the authority must decide the revision afresh in accordance with law and after giving the affected party an opportunity of hearing; it cannot dispose of the matter by simply repeating the set-aside order. On that basis, the impugned order was held invalid and quashed, and the matter was remitted for de novo consideration. Case-Laws Income Tax Fri, 26 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15683