Direct tax - Assessment procedure
s.shamily das (student) (56 Points)
27 March 2019Thanks in advance!
s.shamily das (student) (56 Points)
27 March 2019
Lisha Bansal
(CA Finalist)
(2595 Points)
Replied 28 March 2019
To set aside a case means that the tribunal thinks of a need for a reassessment either on one point or all the points or completely fresh assessment.
When court annuls an assessment , it means there is no scope of fresh assessment . Court thinks the said assessment order is illegal and cannot be assessed.
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