if any assessment is not set aside but annulled by itat or court then whether AO can make reassessment order?????
2 Replies
CA Amit Kumar Khaitan
(Research Analyst)
(360 Points)
Replied 02 July 2010
When assessment is set aside, the AO is required to start all over again and the previous asst is no longer in force, so you cannot call it reassessment, rather its to be called asst or re-asst in accordance with the proceedings that were set aside
unika
(ca final student)
(124 Points)
Replied 03 July 2010
sir ,
i am asking............ that where an assessment is not setaside for fresh assessment but annulled, then whether AO can make the assessment afresh
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