https://www.taxtmi.com/caselaws?id=20681 The court upheld the correctness of the Assessing Officer's position regarding the completion of assessment within the specified period. It clarified that the completion of assessment should not affect the pending appeal before the Tribunal and emphasized deciding the appeal on its merits without being influenced by the fresh assessment. The court directed the Assessing Officer to consider the interconnectedness of assessments for the years 1984-85 and 1985-86, ensuring a fair and independent consideration of the appeal on its merits. The writ application was disposed of in accordance with these directions. en-us Thu, 25 Mar 1993 00:00:00 +0530 Mon, 16 Nov 2009 15:35:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20681 The court upheld the correctness of the Assessing Officer's position regarding the completion of assessment within the specified period. It clarified that the completion of assessment should not affect the pending appeal before the Tribunal and emphasized deciding the appeal on its merits without being influenced by the fresh assessment. The court directed the Assessing Officer to consider the interconnectedness of assessments for the years 1984-85 and 1985-86, ensuring a fair and independent consideration of the appeal on its merits. The writ application was disposed of in accordance with these directions. Case-Laws Income Tax Thu, 25 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20681