AO isn’t empower to challenge SetCom order relying on income disclosed in earlier application which stands abated

INCOME TAX : When Income-tax law does not empower Assessing Officer to rely on income disclosed in earlier proceedings that had abated before ITSC, the department is not justified in making a comparison with such an income and thereby finding fault with ITSC decision making process

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000196730/ao-isn’t-empower-to-challenge-setcom-order-relying-on-income-disclosed-in-earlier-application-which-stands-abated.aspx