Save Rs 499 on a 2-Year Ad-Free CAclubindia Pro Membership. Subscribe Now!

Annulment and setting aside

1082 views 1 replies

Somnath Sharma

Practicing Chartered Accountant

81 Points Posted on 09 July 2010

Please tell me what is the difference between Annulment of order or setting aside of order .

I think setting aside means situation where a defendent is not aware about claims to be filed against him and so for protection he files claim for setting aside of order. thus it is the action against prospective claim after the completion of assessment.

Annulment means assessee filed appeal to appealate authority and after hearing the matter authority makes the order to end. it is the remedy against any matter raised by authority subordinate to authority before which claim is made.

Replies (1)

Amir

Learner

4016 Points Posted on 09 July 2010

HI Som,

I feel both terms have same meaning.

To reduce to nothing; annihilate; obliterate; to make void or of no effect; to nullify; to abolish; to do away with; to cancel destroy; abrogate, to annul a judgment or judicial proceeding is to deprive it of all force and operation, either ab initio or prospectively as to future transactions - CIT v. Mrs. Ratanbai N.K. Dubhash [1998] 230 ITR 495/100 Taxman 458 (Bom.).

But if u still have doubts then pls mention the specific provision where these terms have been used.