https://www.taxtmi.com/caselaws?id=26059 The High Court of Madhya Pradesh held that the Commissioner lacked the authority to set aside the entire assessment order when it was under appeal before the Appellate Assistant Commissioner. The Tribunal's decision was justified, favoring the assessee. The court emphasized the importance of distinguishing between revising parts of the assessment not covered in the appeal and disrupting the Appellate Assistant Commissioner's decision by setting aside the entire assessment order. The parties were directed to bear their own costs in the reference. en-us Tue, 07 Oct 1986 00:00:00 +0530 Tue, 02 Feb 2010 15:22:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26059 The High Court of Madhya Pradesh held that the Commissioner lacked the authority to set aside the entire assessment order when it was under appeal before the Appellate Assistant Commissioner. The Tribunal's decision was justified, favoring the assessee. The court emphasized the importance of distinguishing between revising parts of the assessment not covered in the appeal and disrupting the Appellate Assistant Commissioner's decision by setting aside the entire assessment order. The parties were directed to bear their own costs in the reference. Case-Laws Income Tax Tue, 07 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26059