Section 145A application required in remand proceedings; Tribunal's fresh consideration order was left undisturbed.

The HC left undisturbed the Tribunal's remand of the matter to the Assessing Officer for fresh consideration, finding no basis to interfere with that course. It clarified that, when redeciding the issue, the Assessing Officer must apply Section 145A of the Income-tax Act, 1961, because the Delhi High Court ruling relied on in the remand did not address that statutory requirement. The operative effect is that the reassessment must be carried out in accordance with Section 145A, while the remand itself stands affirmed.

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Issues: Whether the Tribunal's order restoring the matter to the Assessing Officer for fresh consideration required interference, and whether the Assessing Officer was bound to apply Section 145A of the Income-tax Act, 1961 while redeciding the issue.

Analysis: The appeal arose from an order remitting the matter to the Assessing Officer for fresh decision in the light of the Delhi High Court ruling. The Court found no reason to interfere with that course, while clarifying that the Assessing Officer must decide the matter in accordance with Section 145A of the Income-tax Act, 1961, as the Delhi High Court decision did not address that aspect.

Conclusion: The remand order was left undisturbed, with a direction that the Assessing Officer apply Section 145A of the Income-tax Act, 1961 when reconsidering the issue.

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