https://www.taxtmi.com/caselaws?id=36449 The court held that the Appellate Assistant Commissioner (AAC) has the authority to set aside an assessment partially and issue binding directions to the Income-tax Officer (ITO) for a fresh assessment. The court rejected the revenue's argument that Section 251(1)(a) of the Income-tax Act, 1961 does not allow for partial setting aside of assessments. It emphasized the AAC's power to reduce or enhance assessments, which inherently involves partial interference with assessment orders. The court affirmed that the AAC's directions to the ITO are binding, and failure to comply would be unlawful. The decision favored the assessee, awarding costs and an advocate's fee. en-us Fri, 21 Mar 1980 00:00:00 +0530 Mon, 22 Mar 2010 13:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36449 The court held that the Appellate Assistant Commissioner (AAC) has the authority to set aside an assessment partially and issue binding directions to the Income-tax Officer (ITO) for a fresh assessment. The court rejected the revenue's argument that Section 251(1)(a) of the Income-tax Act, 1961 does not allow for partial setting aside of assessments. It emphasized the AAC's power to reduce or enhance assessments, which inherently involves partial interference with assessment orders. The court affirmed that the AAC's directions to the ITO are binding, and failure to comply would be unlawful. The decision favored the assessee, awarding costs and an advocate's fee. Case-Laws Income Tax Fri, 21 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36449