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TMI Blog2017 (10) TMI 1343X X X X Extracts X X X X X X X X Extracts X X X X ..... der i.e. upto 31/12/2010 disregarding the specific provision u/s. 153(3) of the Act? - Held that:- The quoted portion of the Tribunal's earlier order would make it clear that the Assessing Officer was required to pass a fresh order of assessment. Such assessment of course had to be done bearing in mind the observations made by the Tribunal. Nevertheless, it was an order of assessment which would b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal No. 775 of 2017, 776 of 2017 - - - Dated:- 3-10-2017 - Mr. Akil Kureshi And Mr. Biren Vaishnav JJ. For the Appellant(s) : Mrs Mauna M Bhatt, Advocate For the Opponent(s) : Mrs Swati Soparkar, Advocate ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Both the appeals arise out of a common judgement of the Tribunal. Revenue is in appeal against the judgemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment in terms of the order passed by the Tribunal. The Tribunal in the first round of litigation had directed as under: ....in the absence of material as discussed above', in our considered opinion it shall be in the interest of justice to restore the issue back to the file of AO for adjudication afresh. The AO shall verify all the relevant materials in light of discussions made here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r was required to pass a fresh order of assessment. Such assessment of course had to be done bearing in mind the observations made by the Tribunal. Nevertheless, it was an order of assessment which would be passed afresh. The Commissioner and the Tribunal, therefore, committed no error. In somewhat similar situation, this Court in case of Instruments And Control Co. vs. Chief Commissioner of Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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