https://www.taxtmi.com/caselaws?id=36659 The court set aside the direction for fresh assessments, ruling it unnecessary for the case's disposal. The transfer order was deemed invalid due to lack of reasons, following Ajantha Industries v. CBDT. Section 153(3)(ii) was found inapplicable as the fresh assessments direction wasn't crucial for the case's resolution. The appeals were allowed without costs. An oral plea for Supreme Court appeal was denied, and proceedings were stayed until after the Christmas vacation. en-us Wed, 05 Dec 1979 00:00:00 +0530 Tue, 23 Mar 2010 17:15:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36659 The court set aside the direction for fresh assessments, ruling it unnecessary for the case's disposal. The transfer order was deemed invalid due to lack of reasons, following Ajantha Industries v. CBDT. Section 153(3)(ii) was found inapplicable as the fresh assessments direction wasn't crucial for the case's resolution. The appeals were allowed without costs. An oral plea for Supreme Court appeal was denied, and proceedings were stayed until after the Christmas vacation. Case-Laws Income Tax Wed, 05 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36659