https://www.taxtmi.com/caselaws?id=472010 Setting aside an assessment without an express remand or direction to make a fresh assessment wipes out the original assessment rather than merely reopening it. Appellate power to require fresh adjudication must be exercised through a clear direction authorising reassessment. Where an assessment was set aside on the basis of Form 26AS but no fresh-assessment direction accompanied the order, the assessment stood annulled, and the Assessing Officer had no jurisdiction to issue a fresh assessment order on that issue. en-us Mon, 11 Oct 2021 00:00:00 +0530 Sat, 26 Sep 2026 10:52:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472010 Setting aside an assessment without an express remand or direction to make a fresh assessment wipes out the original assessment rather than merely reopening it. Appellate power to require fresh adjudication must be exercised through a clear direction authorising reassessment. Where an assessment was set aside on the basis of Form 26AS but no fresh-assessment direction accompanied the order, the assessment stood annulled, and the Assessing Officer had no jurisdiction to issue a fresh assessment order on that issue. Case-Laws Income Tax Mon, 11 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472010