TMI Blog2016 (3) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... ent by directing that the Assessing Officer shall consider the matter de novo without being influenced by any observation made by the High Court in [2014 (4) TMI 211 - KERALA HIGH COURT], in accordanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, with them) for the respondent. JUDGMENT 1. Heard the learned counsel. 2. Leave granted. 3. Looking at the facts, we modify the impugned judgment by directing that the Assessing Offi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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