AO Can't Review Its Own Order: Delhi High Court

The Delhi High Court reviewed an Assessing Officer's order, highlighting procedural lapses in the assessment under Income Tax Act. The court emphasized the need for AO to ensure proper application of law and adherence to procedure, especially in cases involving significant tax implications. The decision underscores the importance of fair assessment practices and procedural integrity in tax matters, aiming to prevent arbitrary assessments and ensure taxpayer rights are protected.