Court Rules AO and Commission Cannot Issue Separate Orders for Same Assessment Period, Avoiding Overlapping Jurisdictions.

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....There cannot be one order of assessment by AO for the same period for which the Commission would also pass the order of settlement. Accepting the contention that even if the order of assessment has been passed by the AO, his case may still be deemed to be pending since such order was not dispatched or served, would lead to a conflicting situation - HC....