2019 (6) TMI 372

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..... ictory and it is not clear whether the matter is restored back to the file of the CIT(A) or to the AO. When this fact was pointed out to the learned Counsel, he fairly agreed. We noted that there is mistake apparent from the record in the order of the Tribunal and matter is actually restored back to the file of the AO. We direct the AO to reframe the assessment after allowing reasonable opportunit .....

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..... to the file of the CIT(A) for fresh adjudication after allowing reasonable opportunity of being heard to the assessee. Needless to say that the assessee will file complete details as he has undertook before us that all the details are now available with him. Accordingly, the matter is restored back to the file of the Assessing Officer." 3. The learned Sr. Departmental Representative pointed out t .....

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