Combined Assessment Order Invalid

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that an Assessing Officer cannot pass a single consolidated order simultaneously giving effect to an earlier ITAT remand order under Section 254 and completing reassessment proceedings under Sections 147/143(3) of the Income-tax Act. 

The Tribunal observed that both proceedings originate from distinct statutory sources and therefore require separate and independent orders. The matter was accordingly remanded to the Assessing Officer for fresh adjudication.