https://www.taxtmi.com/caselaws?id=24268 The High Court of Kerala upheld the Income-tax Appellate Tribunal's decision in a case concerning an assessee's income tax assessment for the year 1975-76. The Court ruled that the revised order closing the reassessment proceedings as "N. A." effectively annulled the original assessment, justifying the Tribunal's decision not to consider the case on merits. The Court found in favor of the assessee, rejecting the Revenue's arguments against the legality of the revised order and declining to issue directions for rectification. The judgment directed forwarding a copy to the Income-tax Appellate Tribunal Cochin Bench for further action. en-us Fri, 10 Feb 1989 00:00:00 +0530 Mon, 18 Jan 2010 18:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24268 The High Court of Kerala upheld the Income-tax Appellate Tribunal's decision in a case concerning an assessee's income tax assessment for the year 1975-76. The Court ruled that the revised order closing the reassessment proceedings as "N. A." effectively annulled the original assessment, justifying the Tribunal's decision not to consider the case on merits. The Court found in favor of the assessee, rejecting the Revenue's arguments against the legality of the revised order and declining to issue directions for rectification. The judgment directed forwarding a copy to the Income-tax Appellate Tribunal Cochin Bench for further action. Case-Laws Income Tax Fri, 10 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24268