https://www.taxtmi.com/caselaws?id=25303 The High Court held that only one assessment order is permissible against an assessee for a given year under the Income-tax Act. The assessing officer lacked authority to issue a fresh assessment order after the original assessment order was set aside by the Commissioner under section 263, as the Tribunal had not vacated or suspended its operation. The Court upheld the decisions of the Commissioner of Income-tax (Appeals) and the Income-tax Appellate Tribunal to quash the unauthorized fresh assessment order. The Court emphasized that any modifications to an assessment order must comply with the law and procedural requirements of the Act. en-us Wed, 15 Jul 1987 00:00:00 +0530 Wed, 27 Jan 2010 17:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25303 The High Court held that only one assessment order is permissible against an assessee for a given year under the Income-tax Act. The assessing officer lacked authority to issue a fresh assessment order after the original assessment order was set aside by the Commissioner under section 263, as the Tribunal had not vacated or suspended its operation. The Court upheld the decisions of the Commissioner of Income-tax (Appeals) and the Income-tax Appellate Tribunal to quash the unauthorized fresh assessment order. The Court emphasized that any modifications to an assessment order must comply with the law and procedural requirements of the Act. Case-Laws Income Tax Wed, 15 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25303