https://www.taxtmi.com/caselaws?id=443365 The court held that the Commissioner of Income Tax (Appeals) has the power to annul the assessment order, which is broader than setting it aside. Despite the petitioner's argument, the court rejected the contention that the CIT(A) lacks the authority to nullify or set aside the assessment order. The writ petition was closed, granting the petitioner liberty to pursue an appropriate statutory remedy, with the CIT(A) set to hear any appeal filed within three weeks on its merits, including the issue of limitation raised by the petitioner's counsel. en-us Mon, 11 Sep 2023 00:00:00 +0530 Thu, 21 Sep 2023 20:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443365 The court held that the Commissioner of Income Tax (Appeals) has the power to annul the assessment order, which is broader than setting it aside. Despite the petitioner's argument, the court rejected the contention that the CIT(A) lacks the authority to nullify or set aside the assessment order. The writ petition was closed, granting the petitioner liberty to pursue an appropriate statutory remedy, with the CIT(A) set to hear any appeal filed within three weeks on its merits, including the issue of limitation raised by the petitioner's counsel. Case-Laws Income Tax Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443365