2017 (3) TMI 398

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er has to be passed by the Income-tax Officer to give effect to an order passed by the higher authority, that consequential order cannot be treated as the "regular assessment" nor can the date of the consequential order be treated as the date of the regular assessment.- This case is squarely covered by the proposition laid down by this Court in Modi Industries Ltd. Etc. Etc. vs. Commissioner of In .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X