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2005 (10) TMI 35 - GUJARAT HIGH COURTWhether,Tribunal was right in law in holding that in the fresh assessment order passed in pursuance of an order of the learned Commissioner under section 263 of the Income-tax Act, 1961, the Income-tax Officer was entitled to consider only those two items which were considered by the learned Commissioner and was not entitled to consider afresh any other item for making addition? Tribunal was right in law in holding that, in the fresh assessment orders passed in pursuance of the consolidated order under section 263 of the Act, the Assessing Officer was entitled to consider only those two items which had been considered by the Commissioner of Income-tax and was not entitled to consider any other item afresh for making additions. The question referred at the instance of the Commissioner is, therefore, answered in the affirmative, i.e., in favour of the assessee and against the Revenue
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