9911796707
TMI Blog1987 (7) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... being of the opinion, that the said assessment order was erroneous and prejudicial to the interest of the Revenue and purporting to exercise his power under section 263 of the Act, set aside the assessment order with a direction to the assessing officer to make the assessment de novo. Being aggrieved, the assessee appealed to the Income-tax Appellate Tribunal. The Appellate Tribunal, by its order dated May 2, 1983, set aside the order of the Commissioner of Income-tax and in its place restored the assessment order passed by the assessing officer. Notwithstanding that the original order of assessment had been restored by the Income-tax Appellate Tribunal and that the order of the Commissioner under section 263 authorising to make a fresh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 143(3)/263 on March 23, 1984, when the Department's reference under section 256(1) setting aside the order under section 263 is pending decision of the hon'ble High Court ? " We have heard learned standing counsel appearing for the Revenue and find that there is no substance in this application. In support of the application, learned standing counsel urged that the Income-tax Appellate Tribunal erred in law when it confirmed the setting aside of the assessment order passed in pursuance of the directions contained in the order passed under section 263 of the Act inasmuch as the Revenue had not accepted the order of the Tribunal by which the order of the Commissioner of Income-tax was quashed. It was also urged that against the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner was affirmed. Perhaps, it cannot be disputed that under the provisions of the Act, only one assessment order is contemplated for a given year against an assessee. The Act does not provide for multiplicity of assessment orders (for a given year) against the same assessee. An assessment once made can be modified or interfered with only in accordance with law and in the manner provided under the Act. The order of the Commissioner having been set aside in appeal, the assessing officer was not competent to frame any fresh assessment order in pursuance of the directions contained in the said order unless the order passed by the Income-tax Appellate Tribunal by which the said order was set aside, is vacated or its operation is suspend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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