https://www.taxtmi.com/caselaws?id=20086 Where assessment orders are set aside in revision and fresh assessment is directed, the earlier orders cease to exist and the proceedings remain pending until new final orders are passed. On that basis, the income had not yet been assessed for the relevant years, so a fresh application for registration could still be made before assessment under the governing rule. The remand left the matter open, and the reassessing authority was competent to entertain and allow the application during the revised assessment proceedings. en-us Thu, 11 Nov 1993 00:00:00 +0530 Wed, 11 Nov 2009 16:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20086 Where assessment orders are set aside in revision and fresh assessment is directed, the earlier orders cease to exist and the proceedings remain pending until new final orders are passed. On that basis, the income had not yet been assessed for the relevant years, so a fresh application for registration could still be made before assessment under the governing rule. The remand left the matter open, and the reassessing authority was competent to entertain and allow the application during the revised assessment proceedings. Case-Laws Income Tax Thu, 11 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20086