Case Laws / Head Notes / Paras
----Annulment of assessment---Re-assessment---Distinction---Common misconception prevailed that once an assessment was annulled; no reassessment could be framed---Re-assessment could not be framed only in the situation where a proper notice was served on correct person by a correct officer for the correct assessment year, but the income was either not income or was held to be otherwise exempt or assessment was made when it was already barred by limitation---In all other cases reassessment could be made by issue of proper notice by the proper officer, served on proper person for the proper assessment year (as the case may be)---Limitation as provided in the Ordinance was to be taken into consideration---Annulment of order differ from the remand of case, remand of case acknowledge the period...
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