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TMI Blog2015 (10) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... ng officer had not examined the issue in its entirety. The assessing officer has not considered whether section 115WB and sub-sections (1) & (2) thereof applies or not to the case at hand. In the facts and circumstances and when the Tribunal admitted additional evidence, then, all the more an order of remand to the assessing officer cannot be faulted. The observation and conclusion of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant. Mr.F.V.Irani with Mr. P.C.Tripathi i/b. Mr.A.K.Jasani for the respondent. P.C. :- 1. The revenue has filed this appeal against the order and direction of the Tribunal in ITA No.63 and No491/Mum/2010 dated 25th November, 2011. The assessment year is 2006-07. 2. Upon careful reading of the order passed by the Tribunal, we are of the opinion that the Tribunal allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of the entire order, we do not think so and we disagree with Mr.Suresh Kumar as the issue is restored back to the file of the assessing officer for adjudication afresh and the assessing officer is directed to apply the law as laid down by the Tribunal. However, that does not mean that the assessing officer is obliged to accept the case of the other side. The assessing officer is required to e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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