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TMI Blog2017 (12) TMI 1526X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment order without either restoring the matter to the file of the Assessing Officer or itself examining the assessment on merits? - Tax Appeal No. 641 of 2017 - - - Dated:- 20-12-2017 - MS. HARSHA DEVANI AND MR. A.S. SUPEHIA, JJ. For The Appellant : Mrs Mauna M Bhatt, Advocate For The Opponent : Mrs Swati Soparkar, Advocate ORAL ORDER ( PER : HONOURABLE MS.JUSTICE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 254 of the Act by making additions on account of undisclosed income. 4. The assessee carried the matter in appeal before the Tribunal, contending that (i) the assessment order was verbatim repetition of the original assessment order; and (ii) while making assessment the Assessing Officer had made new additions which were not there in the original assessment order. 5. Insofar as the first i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the earlier order was set aside only to consider the additions made by the Assessing Officer after considering the materials/documents/ seized material and after giving a reasonable opportunity of being heard to the assessee. The Tribunal held that it is settled law that the scope of proceedings after remand will necessarily have to be determined with reference to the terms of the order where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision of this court in Deputy Commissioner of Income Tax (Assessment) v. Surat Electricity Co. Ltd., [2011] 337 ITR 271 (Guj) to submit that the controversy qua this issue stands concluded by the said decision on favour of the assessee wherein this court has followed the decision its earlier decision in Saheli Synthetics P. Ltd. v. CIT , [2008] 302 ITR 126 (Guj) wherein it was held th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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