https://www.taxtmi.com/caselaws?id=16066 The High Court upheld the Tribunal's decision to set aside the Commissioner's order under section 263, reinstating the original assessments for the assessment years 1975-76 and 1976-77. The Court emphasized that compliance with the direction under section 263 did not render the appeal process redundant, and any fresh assessment made after setting aside the order was deemed invalid. Additionally, the Court ruled that consequential orders by the Income-tax Officer following the canceled order under section 263 were also nullified, underscoring the importance of adhering to legal procedures and the hierarchy of assessments. en-us Wed, 11 Nov 1998 00:00:00 +0530 Mon, 31 Aug 2009 17:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16066 The High Court upheld the Tribunal's decision to set aside the Commissioner's order under section 263, reinstating the original assessments for the assessment years 1975-76 and 1976-77. The Court emphasized that compliance with the direction under section 263 did not render the appeal process redundant, and any fresh assessment made after setting aside the order was deemed invalid. Additionally, the Court ruled that consequential orders by the Income-tax Officer following the canceled order under section 263 were also nullified, underscoring the importance of adhering to legal procedures and the hierarchy of assessments. Case-Laws Income Tax Wed, 11 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16066