https://www.taxtmi.com/caselaws?id=25540 The High Court of Madhya Pradesh held that the Income-tax Officer lacked jurisdiction to conduct a fresh assessment after the Tribunal set aside the Commissioner's order. The court emphasized that the Officer must abide by the Tribunal's decision until overturned, and the Revenue's disagreement did not grant authority for independent action. The court quashed the notice and draft assessment orders, ruling in favor of the petitioner and directing each party to bear its own costs, with any security amount to be refunded. en-us Thu, 05 Feb 1987 00:00:00 +0530 Fri, 29 Jan 2010 13:15:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25540 The High Court of Madhya Pradesh held that the Income-tax Officer lacked jurisdiction to conduct a fresh assessment after the Tribunal set aside the Commissioner's order. The court emphasized that the Officer must abide by the Tribunal's decision until overturned, and the Revenue's disagreement did not grant authority for independent action. The court quashed the notice and draft assessment orders, ruling in favor of the petitioner and directing each party to bear its own costs, with any security amount to be refunded. Case-Laws Income Tax Thu, 05 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25540