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TMI Blog2010 (11) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... :- Tribunal directed for redoing the assessment as directed by the C.I.T earlier, there should not have been a fresh assessment orders. By virtue of the orders in the [2008 (10) TMI 326 - KARNATAKA HIGH COURT] there cannot be any order which could be enforced order than the order dated 14.10.2008. The authorities concerned have a mandate to follow the directions of this court as this order 2008 (10) TMI 326 - KARNATAKA HIGH COURT has reached finality now. In that view of the matter, neither the assessment order passed on the second occasion nor the orders of the C.I.T nor the orders of the ITAT in the second round of litigation will hold good, authorities concerned directed to redo the entire assessment in the light of the observations made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Assessee opined that in the revised returns filed by the Assessee, the income of ICA and KSD were wrongly included and that the income of the said entities could not be considered as income of the assessee. It also opined that in case of Transcorp Associates - Delhi, Megacorp-Bombay and Intercorp-Bombay should not be computed as the income of the assessee and the income of the said firms to be excluded from the scrutiny while reassessing the income of the assessee. 4. This order of the Tribunal was challenged by the Revenue before this Court on earlier occasion and the Division Bench of this Court by its order dated 14.10.2008 in ITA No.247/2003 c/w ITA No.240/2003 and ITA No.245/2003 held that the Tribunal had the benefit of goi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers of the C.I.T. on earlier occasion, wherein the Tribunal had already directed for redoing the assessment as directed by the C.I.T earlier, there should not have been a fresh assessment orders. Therefore, the appeal came to be dismissed on technical and statistical fact as observed by the C.I.T. This again came to be challenged by the Revenue before the ITAT in another batch of appeals and the appellate authority upheld the orders of the Tribunal. These orders are questioned in the present appeals pertaining to the above assessment year. 6. According to the learned counsel for the Revenue, by virtue of the order of the High Court dated 14.10.2008 in the earlier litigation pertaining to the same assessment year, the orders of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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