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AO cannot do fresh assessment if assessment order was set aside
Case Law Details
- Case Name
- Jaya Prakash Vs. ITO (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Bangalore
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Jaya Prakash vs. ITO (ITAT Bangalore)
ITAT defines the meaning of ‘set aside’ and directs that AO can’t do fresh assessment if assessment order was set aside by ITAT.
Read Original Order here- Sale Consideration cannot be Determined merely on Form 26AS
BRIEF FACTS:
1. The assessee herein came in appeal before the Tribunal and raised the issue with regard to taxability M.P No.91/Bang/2021 of Rs. 4,88,75, 000/- on the basis of From No.26AS. On this issue Tribunal observed as follows:-
“7. We have heard the rival submissions, perused the materials available on record and gone through ...
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