2004 (12) TMI 621 - ITAT AGRA - Income Tax

Extract:
.......annot be asked to legalize the assessment order. There is no such provision under the Act to frame fresh assessment order even if the assessment so passed was held barred by limitation. Hence, the cross objection of the assessee is allowed. 16. In the result, the appeal of the revenue is dismissed and the cross objection of the assessee is allowed.