https://www.taxtmi.com/caselaws?id=49590 When an appellate authority annuls an assessment and converts an assessed profit into a loss, that appellate determination removes the factual basis for the prior invocation of the power to treat an unregistered firm as registered; the Income-tax Officer must therefore reconsider afresh whether to apply the registered-firm procedure and then modify assessments in accordance with the altered circumstances. An enabling provision applicable "during any year" does not displace this duty. Failure to reapply statutory discretion in light of the appellate order renders the officer's action unlawful and subject to mandamus relief. en-us Tue, 05 May 1959 00:00:00 +0530 Thu, 04 Sep 2014 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49590 When an appellate authority annuls an assessment and converts an assessed profit into a loss, that appellate determination removes the factual basis for the prior invocation of the power to treat an unregistered firm as registered; the Income-tax Officer must therefore reconsider afresh whether to apply the registered-firm procedure and then modify assessments in accordance with the altered circumstances. An enabling provision applicable "during any year" does not displace this duty. Failure to reapply statutory discretion in light of the appellate order renders the officer's action unlawful and subject to mandamus relief. Case-Laws Income Tax Tue, 05 May 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49590