https://www.taxtmi.com/caselaws?id=27222 The High Court held that the assessment by the ITO, C-Ward, was not liable to be annulled. The Court agreed with the Tribunal's decision to set aside the assessment rather than annul it, as the irregularity could be corrected at a later stage. The Court concluded that the AAC's order to set aside the assessment for a fresh assessment was justified. The Tribunal's decision was upheld, ruling in favor of the department and against the assessee, with each party bearing their own costs. en-us Thu, 19 Jul 1984 00:00:00 +0530 Thu, 11 Feb 2010 15:51:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27222 The High Court held that the assessment by the ITO, C-Ward, was not liable to be annulled. The Court agreed with the Tribunal's decision to set aside the assessment rather than annul it, as the irregularity could be corrected at a later stage. The Court concluded that the AAC's order to set aside the assessment for a fresh assessment was justified. The Tribunal's decision was upheld, ruling in favor of the department and against the assessee, with each party bearing their own costs. Case-Laws Income Tax Thu, 19 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27222