https://www.taxtmi.com/caselaws?id=21910 The High Court held that the Tribunal erred in canceling the Commissioner's order under Section 263 of the Income-tax Act and in deeming the second assessment order as non est due to the absence of a mandatory notice. The Court emphasized that even void orders are binding until set aside by a competent authority and that the Tribunal should have assessed whether the second assessment was prejudicial to the Revenue. Consequently, the Court ruled in favor of the Revenue, finding both the cancellation of the Commissioner's order and the treatment of the second assessment as non est to be incorrect. en-us Mon, 10 Jun 1991 00:00:00 +0530 Fri, 04 Dec 2009 11:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21910 The High Court held that the Tribunal erred in canceling the Commissioner's order under Section 263 of the Income-tax Act and in deeming the second assessment order as non est due to the absence of a mandatory notice. The Court emphasized that even void orders are binding until set aside by a competent authority and that the Tribunal should have assessed whether the second assessment was prejudicial to the Revenue. Consequently, the Court ruled in favor of the Revenue, finding both the cancellation of the Commissioner's order and the treatment of the second assessment as non est to be incorrect. Case-Laws Income Tax Mon, 10 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21910