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No Second Bite at the Cherry- ‘Set Aside’ u/s 264 means Assessment Quashed
Case Law Details
- Case Name
- Changappa Pemmaiah Biddamada Vs ITO (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Bangalore
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Changappa Pemmaiah Biddamada Vs ITO (ITAT Bangalore)
No Second Bite at the Cherry- ‘Set Aside’ u/s 264 means Assessment Quashed – AO cannot Redo without Fresh Directions
Assessee faced an addition of ₹20.78 lakh towards cash deposits in his bank account. The original assessment was completed ex parte u/s 144 on 27.12.2019. Aggrieved, assessee filed a revision petition u/s 264. PCIT, by order dated 28.03.2021, set aside the assessment order with the observation that the assessee must regularly check the income-tax portal for departmental communications.
Following this, however, AO onc...
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