https://www.taxtmi.com/caselaws?id=470448 Second revisional action cannot validly rest on a consequential assessment order where the earlier revisional order that solely founded that assessment has been quashed. The consequential assessment consequently lacks independent survival and cannot support further revision. If the later revision is instead treated as directed at the original block assessment, it must satisfy the statutory two-year limitation governing revisional jurisdiction. A second revision in these circumstances is unsustainable and time-barred. en-us Thu, 31 Jan 2013 00:00:00 +0530 Tue, 28 Jul 2026 10:43:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470448 Second revisional action cannot validly rest on a consequential assessment order where the earlier revisional order that solely founded that assessment has been quashed. The consequential assessment consequently lacks independent survival and cannot support further revision. If the later revision is instead treated as directed at the original block assessment, it must satisfy the statutory two-year limitation governing revisional jurisdiction. A second revision in these circumstances is unsustainable and time-barred. Case-Laws Income Tax Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470448