https://www.taxtmi.com/caselaws?id=18676 The court held that filing Form No. 6A under section 143(2)(a) does not automatically cancel the original assessment order under section 143(1). The original order remains valid until the objection raised in Form No. 6A is considered and a fresh order is passed by the Income-tax Officer. The Tribunal was justified in setting aside the Appellate Assistant Commissioner's order and restoring the Income-tax Officer's order, emphasizing the need for proper assessment in accordance with the law. en-us Tue, 14 Nov 1995 00:00:00 +0530 Sat, 31 Oct 2009 12:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18676 The court held that filing Form No. 6A under section 143(2)(a) does not automatically cancel the original assessment order under section 143(1). The original order remains valid until the objection raised in Form No. 6A is considered and a fresh order is passed by the Income-tax Officer. The Tribunal was justified in setting aside the Appellate Assistant Commissioner's order and restoring the Income-tax Officer's order, emphasizing the need for proper assessment in accordance with the law. Case-Laws Income Tax Tue, 14 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18676