https://www.taxtmi.com/caselaws?id=38438 The Court held that once the appeal decision covered all aspects of the assessment, the assessment order merged with the appellate order, rendering it superseded. As a result, the Income-tax Officer had no jurisdiction to cancel the assessment order or reopen the proceedings. Additionally, the Court determined that the petitioners could not withdraw their application under section 146 of the Income-tax Act since it became irrelevant after the appellate order set aside the assessment. Consequently, the Court allowed the writ petition, quashed the Income-tax Officer's order, and awarded costs to the petitioners. en-us Tue, 25 Oct 1977 00:00:00 +0530 Tue, 06 Apr 2010 12:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38438 The Court held that once the appeal decision covered all aspects of the assessment, the assessment order merged with the appellate order, rendering it superseded. As a result, the Income-tax Officer had no jurisdiction to cancel the assessment order or reopen the proceedings. Additionally, the Court determined that the petitioners could not withdraw their application under section 146 of the Income-tax Act since it became irrelevant after the appellate order set aside the assessment. Consequently, the Court allowed the writ petition, quashed the Income-tax Officer's order, and awarded costs to the petitioners. Case-Laws Income Tax Tue, 25 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38438