https://www.taxtmi.com/caselaws?id=19172 The High Court of Madras addressed the issue of whether the Appellate Tribunal correctly restricted the jurisdiction of the Income-tax Officer in redoing assessments set aside for assessment years 1970-71, 1971-72, and 1972-73. The Tribunal's direction to limit the Income-tax Officer's authority based on the Appellate Assistant Commissioner's income determination was deemed impermissible. The court held that once assessments are set aside for fresh assessment under section 143(3) of the Income-tax Act, the Income-tax Officer has the authority to reconsider the entire matter without restrictions imposed by previous orders. The Tribunal's decision was overturned in favor of the Department. en-us Wed, 16 Nov 1994 00:00:00 +0530 Wed, 04 Nov 2009 13:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19172 The High Court of Madras addressed the issue of whether the Appellate Tribunal correctly restricted the jurisdiction of the Income-tax Officer in redoing assessments set aside for assessment years 1970-71, 1971-72, and 1972-73. The Tribunal's direction to limit the Income-tax Officer's authority based on the Appellate Assistant Commissioner's income determination was deemed impermissible. The court held that once assessments are set aside for fresh assessment under section 143(3) of the Income-tax Act, the Income-tax Officer has the authority to reconsider the entire matter without restrictions imposed by previous orders. The Tribunal's decision was overturned in favor of the Department. Case-Laws Income Tax Wed, 16 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19172