Annulment and setting aside

Somnath Sharma (Practicing Chartered Accountant)   (81 Points)

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.