2015 (10) TMI 82

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..... 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 allowed the assessee's appeal ITA No.63 & 491/Mum/2010 simply because the assessing officer ha .....

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..... 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 examine the issue afresh and pass an order in accordance with law. Such direction either accompani .....

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