https://www.taxtmi.com/caselaws?id=55642 The Tribunal found the second assessment order invalid as it was passed while the first order was in existence, making the second order non est. The matter was remanded to the AAC to decide on the grounds of appeal. The Tribunal agreed that the ITO had jurisdiction to pass the subsequent assessment order, but due to the existence of the first order, the second order was deemed invalid. The interpretation of the law emphasized that having two assessment orders concurrently rendered the second order invalid. The case was remanded for further consideration by the AAC based on the grounds of appeal. en-us Wed, 14 Mar 1990 00:00:00 +0530 Mon, 29 Nov 2010 11:47:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55642 The Tribunal found the second assessment order invalid as it was passed while the first order was in existence, making the second order non est. The matter was remanded to the AAC to decide on the grounds of appeal. The Tribunal agreed that the ITO had jurisdiction to pass the subsequent assessment order, but due to the existence of the first order, the second order was deemed invalid. The interpretation of the law emphasized that having two assessment orders concurrently rendered the second order invalid. The case was remanded for further consideration by the AAC based on the grounds of appeal. Case-Laws Income Tax Wed, 14 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55642