2009 (2) TMI 65

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..... assessment order and is in compliance with directions of the Tribunal made in order for earlier assessment year - Decided in favor of the assessee - 73 of 1999 - - - Dated:- 3-2-2009 - D. A. MEHTA and S. R. BRAHMBHATT, JJ. Mrs. Mauna M. Bhatt for Applicant. JUDGMENT The judgment of the court was delivered by JUSTICE D.A.MEHTA - Income-tax Appellate Tribunal, Ahmedabad Bench 'A' h .....

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..... or deciding afresh as done in the case of C.I.T. Vs. Heinrich Wetting (supra). 3. Though served, none appears on behalf of the respondent-assessee. 4. The Assessment Year in question is 1985-86. As can be seen from the impugned order of Tribunal dated 30.09.1998 vide Paragraph No.5 the Tribunal has referred to its earlier order and the direction issued to the Assessing Officer to give bene .....

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..... ranted by the appellate authority is based on such fresh assessment order. Hence, not only there is no necessity to follow the earlier order made by this Court but there is no legal infirmity in the impugned order of the Tribunal. The Tribunal has confirmed the order made by Deputy Commissioner of Income-tax (Appeals) because the order of the appellate authority notes that the Assessment Order for .....

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