https://www.taxtmi.com/caselaws?id=392290 The High Court quashed the impugned demands, recovery proceedings, and consequential orders based on collateral proceedings. The case was remitted for a fresh assessment by the Assessing Officer within three months, allowing for a pending appeal by the revenue. The petitioner was granted a hearing before the new assessment order. The court emphasized assessments must be based on the petitioner's accounts and not influenced by external disputes. en-us Tue, 11 Feb 2020 00:00:00 +0530 Mon, 17 Feb 2020 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392290 The High Court quashed the impugned demands, recovery proceedings, and consequential orders based on collateral proceedings. The case was remitted for a fresh assessment by the Assessing Officer within three months, allowing for a pending appeal by the revenue. The petitioner was granted a hearing before the new assessment order. The court emphasized assessments must be based on the petitioner's accounts and not influenced by external disputes. Case-Laws Income Tax Tue, 11 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392290