There is abundant authority for the view that until it is set aside by appropriate proceedings under the Act which authorises the levy of tax, full effect must be given to an order of asses"ment, D even if it be later found that the order was erroneous in law : e,g. Commissioner of Income Tax, Punjab, North-West Frontier and Delhi Provinces, Lahore v. Tribune Trust, Lahore('). In that case the Trust which had been in previous years assessed to, and had paid, income-tax, claimed in respect of its assessment for the year 1932-33 that it was exempt from taxation. In appeal E which was carried to the Judicial Committee, the contention was upheld. Before the judgment of the Judicial Committee was pronounced, assessments to income-tax were made on the Trust for the years 1933-34 to 1938-39. After the Board's decision, the Trust applied to the Commissioner of Income-tax for an order for refund of income-tax. The High Court of Lahore held in a F reference under s. 66 ( 3) of the Indian Income-tax Act that the assessments made for the years 1933-34 to 1938-39 "were a nullity", and that the Trust could not be denied the relief. The Judicial Committee reversed the order of the High Court and held that the assessments which were duly made by the Income-tax G Officer in the proper exercise of his duty were validly made and were effective until they were set aside .
