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TMI Blog2018 (9) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... amount was a little over five per cent of the quantity of gold obtained by the assessee during the relevant financial year. As to the other grounds indicated in the show-cause notice, including the perceived excess depreciation, the Appellate Tribunal went into the facts and rendered an opinion on the facts that the assessment order had been correctly made. Commissioner required the assessment to be reopened and even directed the assessing officer to proceed in a particular manner. Some of the directions issued by the Commissioner indicated that the fresh assessment to be undertaken by the assessing officer was to only be a facile exercise as the quantum of addition in several cases were dictated to the assessing officer by the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh look into the business transactions and income of the assessee for the relevant assessment year was called for. The order passed by the Commissioner under Section 263 of the Act is not the usual order of remand that one gets used to in this jurisdiction. There are specific directions in the order requiring the assessing officer to add particular amounts to the income and make an assessment of the tax payable thereunder. In other words, despite the Commissioner providing for a fresh assessment to be done, the Commissioner also undertook the exercise to substantially complete the assessment and required the details to be worked out by the assessing officer. In particular, the following two directions issued by the Commissioner in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Tribunal went into the facts and rendered an opinion on the facts that the assessment order had been correctly made. In the circumstances, no real question of law arises in the present case. It is evident that the Commissioner required the assessment to be reopened and even directed the assessing officer to proceed in a particular manner. Some of the directions issued by the Commissioner indicated that the fresh assessment to be undertaken by the assessing officer was to only be a facile exercise as the quantum of addition in several cases were dictated to the assessing officer by the Commissioner in his relevant order dated October 21, 2014. Since the matters of fact that were referred to in the Commissioner s order have been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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