https://www.taxtmi.com/caselaws?id=777489 ITAT (Bangalore-AT) held that the PCIT's direction under s.264 "set aside" the assessment made u/s 144, which for practical purposes quashed the earlier assessment. Because no direction was given to initiate fresh assessment and the revenue failed to show any modification or withdrawal of the s.264 direction, subsequent proceedings by the AO were held to exceed jurisdiction and were unsustainable. The appellant's ground challenging those proceedings was allowed. en-us Wed, 13 Aug 2025 00:00:00 +0530 Sat, 30 Aug 2025 08:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777489 ITAT (Bangalore-AT) held that the PCIT's direction under s.264 "set aside" the assessment made u/s 144, which for practical purposes quashed the earlier assessment. Because no direction was given to initiate fresh assessment and the revenue failed to show any modification or withdrawal of the s.264 direction, subsequent proceedings by the AO were held to exceed jurisdiction and were unsustainable. The appellant's ground challenging those proceedings was allowed. Case-Laws Income Tax Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777489