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2013 (9) TMI 757 - PUNJAB & HARYANA HIGH COURTWhere CIT(A) and ITAT had set aside the orders, can AO pass fresh orders? - Held that:- The order passed against the assessee by the Punjab Mandi Board has been set aside, therefore, the order passed by the Assessing Officer is not warranted - The order passed under the 1961 Act which was foundation of order passed by the Assessing Officer has admittedly been set aside - Therefore, find no reason to hold that orders passed by the CIT(A) or the ITAT setting aside order passed by the Assessing Officer, suffer from any error of law or jurisdiction as would require interference - Fresh proceedings under the 1961 Act have led to passing of a fresh order against assessees, arrayed as respondents, holding them liable for payment of additional market fee, interest etc. Restored the matter to the Assessing Officer to proceed afresh and in accordance with law after considering orders passed under the 1961 Act and if permissible, frame a fresh assessment against the assessee.
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