Could anyone say the difference between set aside a case and annulment of a case.
Thanks in advance!
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Direct tax - Assessment procedure
Replies (2)
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.
good clarification and information
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