https://www.taxtmi.com/caselaws?id=434834 HC held that provisions of s.153(3)/(4) (as amended retrospectively from 01.06.2016) bar passing a fresh assessment pursuant to the Tribunal's order, since no final assessment order was ever framed by the Assessing Officer. The court accepted the earlier-returned income for AY 2007-08 and found adjustments denying a refund for AY 2006-07 unsustainable. The contested refund due to the predecessor company (now amalgamated with the petitioner) must be paid to the petitioner with applicable interest within eight weeks. The court expressed displeasure at the officer's handling of the matter. en-us Mon, 27 Feb 2023 00:00:00 +0530 Sat, 04 Oct 2025 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434834 HC held that provisions of s.153(3)/(4) (as amended retrospectively from 01.06.2016) bar passing a fresh assessment pursuant to the Tribunal's order, since no final assessment order was ever framed by the Assessing Officer. The court accepted the earlier-returned income for AY 2007-08 and found adjustments denying a refund for AY 2006-07 unsustainable. The contested refund due to the predecessor company (now amalgamated with the petitioner) must be paid to the petitioner with applicable interest within eight weeks. The court expressed displeasure at the officer's handling of the matter. Case-Laws Income Tax Mon, 27 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434834