https://www.taxtmi.com/caselaws?id=779186 ITAT AHMEDABAD held the second assessment order dated 31.05.2022 invalid because once the AO's final assessment order dated 15.09.2021 had attained finality, the DRP lacked power to issue directions on a purported draft, and thus should not have caused a second assessment for the same year. The tribunal allowed the assessee's ground on legal grounds, set aside the subsequent assessment, and found merits need not be adjudicated. The assessee is permitted to pursue appeal against the first assessment order before Ld. CIT(A). en-us Fri, 26 Sep 2025 00:00:00 +0530 Tue, 30 Sep 2025 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779186 ITAT AHMEDABAD held the second assessment order dated 31.05.2022 invalid because once the AO's final assessment order dated 15.09.2021 had attained finality, the DRP lacked power to issue directions on a purported draft, and thus should not have caused a second assessment for the same year. The tribunal allowed the assessee's ground on legal grounds, set aside the subsequent assessment, and found merits need not be adjudicated. The assessee is permitted to pursue appeal against the first assessment order before Ld. CIT(A). Case-Laws Income Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779186