TMI BlogThe assessment officer (AO) was bound by the issues and directions given by the Tribunal. The AO could...The assessment officer (AO) was bound by the issues and directions given by the Tribunal. The AO could not raise issues that had already attained finality. If the Department was aggrieved by the Tribunal's order, they should have filed an appeal before the High Court, which the Revenue did not do specifically on these three issues. Even otherwise, the Revenue had opportunities to raise grounds before the Tribunal against the CIT(A)'s order but failed to do so. Therefore, in the impugned assessment proceedings pursuant to the Tribunal's order, these three issues could not have been raised. The additions are quashed as they are beyond the scope of the present assessment proceedings. Regarding provision for staff welfare expenses, it was held ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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