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TMI Blog2017 (12) TMI 1421X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the Revenue do not arise for consideration, as the common order passed by the Tribunal is an order consenting for remand of the matters before the Commissioner of Income Tax (Appeals) for re-adjudication de novo after granting the assessee an opportunity of being heard. It is needless to state that all issues are left open to be re-agitated before the Commissioner of Income Tax (Appeals). The Commissioner of Income Tax (Appeals) shall decide the matters afresh without being influenced by his earlier order. - Tax Case Appeal Nos. 695, 700, 701, 715, 728 & 837 of 2017 - - - Dated:- 15-12-2017 - T. S. Sivagnanam And K. Ravichandrabaabu, JJ. For Assessee : Mr.K.Ravi Mr.M.Senthilkumar For Department : Mr.T.R.Senthilkumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h material, can the Assessing Officer reopen the assessment merely based on a change of opinion ? and ii. In the facts and circumstances of the case, where the appellant had filed a letter on 17.4.2014 requesting to adopt the return of income filed on 28.9.2009 as the return in pursuance of notice under Section 148, is the Assessing Officer's notices under Section 143(2) dated 14.8.2014 and 15.9.2014 wherein it was mentioned that it was issued in respect of return of income filed on 28.9.2009, are barred by limitation? Additional Question in TCA.No.701 of 2017 : (i) In the facts and circumstances of the case, whether the Tribunal erred in not considering the ground on addition of ₹ 41,61,359? and Additional Qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsel on either side and carefully perusing the materials placed on record and the impugned common order passed by the Tribunal, we find that the common order passed by the Tribunal is a consent order whereby both parties agreed that the matters may be remanded to the Commissioner of Income Tax (Appeals). The Tribunal, while considering several issues raised for all the assessment years and while rendering a finding in respect of each of the issues, recorded that both parties were agreeable for the matters being remanded to the Commissioner of Income Tax (Appeals) for de novo re-adjudication after granting the assessee adequate opportunity of being heard. 6. The learned counsel for the assessee has expressed their apprehension th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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