https://www.taxtmi.com/caselaws?id=16681 When a best judgment assessment under section 23(4) of the Indian Income-tax Act, 1922 is set aside and a fresh assessment is made under section 23(3), an earlier order refusing renewal of registration under section 26A does not survive if it was founded on that assessment. The assessee may then contest the status reflected in the fresh assessment in an appeal against that assessment, rather than being confined to a separate challenge against the earlier registration order. The legal basis of the refusal having disappeared, the issue could be raised in the appeal against the fresh assessment. en-us Thu, 31 Jul 1997 00:00:00 +0530 Wed, 09 Sep 2009 13:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16681 When a best judgment assessment under section 23(4) of the Indian Income-tax Act, 1922 is set aside and a fresh assessment is made under section 23(3), an earlier order refusing renewal of registration under section 26A does not survive if it was founded on that assessment. The assessee may then contest the status reflected in the fresh assessment in an appeal against that assessment, rather than being confined to a separate challenge against the earlier registration order. The legal basis of the refusal having disappeared, the issue could be raised in the appeal against the fresh assessment. Case-Laws Income Tax Thu, 31 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16681