ASHOK AND COMPANY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE questions referred under section 256(2) of the Income-tax Act, 1961 ("the Act" for short), read thus :

(2.) WHETHER the power to redo the assessment revived in the Income-tax Officer who had become functus officio on making the original assessment, on the Appellate Assistant Commissioner annulling the assessment order even though the Appellate Assistant Commissioner had annulled the assessment without a direction to redo the assessment ?"

(3.) IN the said case, the question pertained to the effect of an order made by an Additional INcome-tax Officer, wherein he stated, in a proceeding initiated by him that "the case is, therefore, filed". Whether this resulted in the final culmination of the proceedings or kept alive the proceedings, so that it was capable of being transferred; it was contended that the said order of the Additional INcome-tax Officer was an invalid order and hence did not conclude the proceedings. The Supreme Court held, at page 286 :