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TMI Blog2019 (2) TMI 1273X X X X Extracts X X X X X X X X Extracts X X X X ..... closed investment with respect to Kuthuparamba property insofar as the same having been deleted by the Tribunal. Hence, as of now, the remand order would prevail and the observations made in the judgment dated 16.12.2016 later to the judgment directing remand, would have no effect. The issue with respect to the respondent herein would also stand remanded to the Tribunal. The Tribunal would conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N (SR. ) SMT. BOBY M. SEKHAR SMT. NISHA JOHN AND SRI. V. P. NARAYANAN JUDGMENT Vinod Chandran, J. The issue raised in the appeal is with respect to the deletion by the Tribunal, of two additions made by the Assessing Officer, in the case of the respondentassessee herein relating to unexplained investment in properties at Kuthuparamba and Mahe. The assessment was made in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s against P.P.Bhaskaran was remanded back to the Tribunal. 3. Later, a batch of appeals filed by the assessee-P.P.Bhaskaran also came to be considered by this Court. With respect to the assessment year 2005- 06, the question of investment in Kuthuparamba property was specifically dealt with by the Division Bench. It was found that the order of the Tribunal holding the addition made by the A.O, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the remand order would prevail and the observations made in the judgment dated 16.12.2016 later to the judgment directing remand, would have no effect. The issue with respect to the respondent herein would also stand remanded to the Tribunal. The Tribunal would consider the issue afresh. 4. One other addition is with respect to undisclosed income in the property in Mahe. The learned Counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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