An assessing officer can not restart fresh assessement on set aside order of tribunal

Last updated: 08 April 2022
Quick Summary
The Income Tax Appellate Tribunal (ITAT) has clarified the meaning of 'set aside' in tax assessments. The tribunal ruled that if an assessment order is 'set aside' by the ITAT, the Assessing Officer (AO) cannot initiate a fresh assessment on the same issue unless the tribunal's order explicitly provides specific directions to do so. An order being 'set aside' effectively annuls the original assessment, and without clear instructions for a new assessment, the AO lacks the jurisdiction to proceed.

Court :
M.P No.91/Bang/2021

Brief :
AO has no power to start fresh assessment in a case ,in which Hon’ble Tribunal has set aside order of AO, unless specific directions has been given in the order setting aside by appellate authority.

Citation :
M.P No.91/Bang/2021 (In ITA No.1374/Bang/2018) Assessment year: 2014-15 [2021]

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