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TMI Blog2016 (9) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... tions. However, if the order of the Commissioner merely remanding the proceedings before the Assessing Officer without specific directions for carrying out assessment in a particular manner, the Assessing Officer would be free to carry out the assessment in accordance with law and may be in a given circumstance, bearing in mind the observations made by the Commissioner in the revisional order. In such a situation, when the Assessing Officer is not merely giving effect to the order of the Commissioner but is re-framing the assessment in accordance with law, his order is always open to challenge by the assessee on merits. The assessee need not question the authority of the Assessing Officer to pass such order. He accepted the revisional order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inable before CIT(A) against the order passed by the A.O. under the provisions of Section 143(3) read with Section 263 of the Act when the assessee has not filed the appeal against the order u/s. 263 of the Act? 3. We would first advert to question D. The facts, in this respect, were that the Assessing Officer framed the assessment under Section 143(3) of the Act which was taken in revision by the Commissioner in exercise of powers under Section 263 of the Act. The Commissioner by an order dated 28.11.2008 came to the conclusion that the Assessing Officer had accepted several claims of the assessee without proper inquiries. His objection related to specific three issues viz. of acceptance of fallen GP ratio projected by the assessee, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undoubtedly true that if in the revisional order, the Commissioner has made any conclusive remarks or given directions which would finally decide the rights of the parties, the assessee without challenging such findings, cannot dispute the same when it comes to the Assessing Officer giving effect to such directions. However, if the order of the Commissioner merely remanding the proceedings before the Assessing Officer without specific directions for carrying out assessment in a particular manner, the Assessing Officer would be free to carry out the assessment in accordance with law and may be in a given circumstance, bearing in mind the observations made by the Commissioner in the revisional order. In such a situation, when the Assessing Of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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