JUDGMENT JUDGMENT judgment of court was delivered by G. G. SOHANI J.-This is petition under article 226/227 of Constitution of India. material facts giving rise to this petition, briefly, are as follows: petitioner is public charitable trust. While framing assessment of petitioner under Income-tax Act, 1961 (hereinafter referred to as " Act "), for assessment years 1973-74, 1975-76, 1976-77 and 1977-78, respondent No. 1, Income-tax Officer, held that petitioner was entitled to exemption under section 11 of Act. In exercise of revisional jurisdiction under section 263 of Act, Commissioner of Income-tax set aside order of assessment passed by Income-tax Officer and directed Income-tax Officer to make fresh assessment. Aggrieved by that order, petitioner preferred appeal before Income-tax Appellate Tribunal. Tribunal allowed appeal and set aside order passed by Commissioner. petitioner contends that even though Tribunal had set aside order passed by Commissioner, respondent No. 1 proceeded to assess petitioner afresh and issued four draft assessment orders in accordance with provisions of section 144B of Act. contention raised on behalf of petitioner, that order of Commissioner directing Income-tax Officer to make fresh assessments was set aside by Tribunal and hence Income-tax Officer had no jurisdiction to proceed to make assessment afresh, was rejected by respondent No. 1 on ground that Revenue had not accepted order passed by Tribunal. petitioner contends that action of respondent in pursuance of order passed by Commissioner, even though that order has been set aside, is without jurisdiction and deserves to be quashed. Having heard learned counsel for parties, we have come to conclusion that this petition deserves to be allowed. order passed by Commissioner directing Income-tax Officer to make fresh assessment having been set aside by Tribunal, Income-tax Officer had no jurisdiction to proceed to assess petitioner afresh. It may be that Revenue was aggrieved by order passed by Tribunal but Income-tax Officer cannot assume jurisdiction to assess petitioner afresh by holding that order of Tribunal was not accepted by Revenue. Till order passed by Tribunal is set aside, Revenue is bound by order passed by Tribunal. Learned counsel for Revenue was unable to justify action taken by Income-tax Officer. notice and draft assessment orders issued by Incometax Officer, therefore, deserve to be quashed. For all these reasons, this petition is allowed. notice, annexure X, and draft assessment orders, annexures XII, XIII, XIV and XV, are all quashed. In circumstances of case, parties shall bear their own costs of this petition. Security amount, if any, be refunded to petitioner. *** GOVINDRAM SEKSARIA CHARITY TRUST v. INCOME TAX OFFICER & ORS.