https://www.taxtmi.com/caselaws?id=21972 The court held that the Income-tax Officer had the authority to redo the assessment of a dissolved firm after the original assessment order was annulled without requiring a specific remand order. The judgment emphasized the assessing officer's competence to issue fresh assessment orders even if the original order was invalid, highlighting the distinction between void, voidable, and invalid orders. The court ruled in favor of the Revenue, affirming the Income-tax Officer's competency to proceed with fresh assessments independently in such circumstances, rejecting the argument that the officer had become functus officio. en-us Thu, 01 Aug 1991 00:00:00 +0530 Sat, 05 Dec 2009 12:06:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21972 The court held that the Income-tax Officer had the authority to redo the assessment of a dissolved firm after the original assessment order was annulled without requiring a specific remand order. The judgment emphasized the assessing officer's competence to issue fresh assessment orders even if the original order was invalid, highlighting the distinction between void, voidable, and invalid orders. The court ruled in favor of the Revenue, affirming the Income-tax Officer's competency to proceed with fresh assessments independently in such circumstances, rejecting the argument that the officer had become functus officio. Case-Laws Income Tax Thu, 01 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21972