Cross appeals remanded for fresh adjudication after application of prior Tribunal order and hearing opportunity.

Cross appeals were remanded to the Assessing Officer for fresh adjudication because the issues were already covered by the Tribunal's earlier consolidated order in the assessee's own case for prior assessment years. The matter was restored for reconsideration in line with that earlier decision, and the Assessing Officer was directed to provide the assessee a reasonable opportunity of hearing before passing a fresh order.

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Issues: Whether the cross appeals should be remitted to the Assessing Officer for fresh adjudication after following the earlier Tribunal decision and granting reasonable opportunity of hearing.

Analysis: The appeals were found to be covered by the Tribunal's earlier consolidated order in the assessee's own case for prior assessment years. Following that decision, the matter was restored to the Assessing Officer to decide afresh after providing a reasonable opportunity of hearing to the assessee.

Conclusion: The appeals were remanded to the Assessing Officer for fresh consideration in accordance with the Tribunal's earlier decision and after hearing the assessee.

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