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of <h1>High Court affirms Tribunal orders, remits matter to Assessing Officer for ITAT directions compliance. No legal flaws found.</h1> <h3>Commissioner of Income Tax Versus Dhanani Cycle Valve</h3> The High Court upheld the orders of the CIT(A) and Tribunal, affirming the remittance of the matter to the Assessing Officer (AO) for compliance with the ... Validity of order of AO who passed the order in a remand back proceedings - Tribunal directed that AO will allow the claim to the assessee from the indirect overheads not exceeding 10% of the Duty Draw Back to arrive at the indirect cost attributable to the export - Whether the Tribunal is justified in holding that the AO has not complied with the direction of the ITAT in spite of the fact AO in fact had complied with the direction – Held that:- The CIT(A) by passing the order which has been confirmed by the Tribunal, as such, remitted the matter back to the AO to pass afresh order in light of the directions issued by the learned Tribunal passed in earlier round of litigation - the order could not be said as bad in law and/or any substantial question of law arises - when the Tribunal has confirmed the order passed by the CIT(A) remitting the matter back to the AO to pass afresh order considering the earlier directions issued by the learned Tribunal, there was no reason to interfere – Decided against revenue. Issues:1. Compliance with directions of the ITAT by the Assessing Officer for AY 1994-95.2. Validity of the order passed by the CIT(A) and confirmed by the Tribunal.Compliance with ITAT Directions:The case involves the Revenue appealing against the judgment of the Income Tax Appellate Tribunal (ITAT) for AY 1994-95. The ITAT directed the Assessing Officer (AO) to allow the claim to the assessee for indirect overheads not exceeding 10% of the Duty Draw Back to determine the indirect cost attributable to exports. The AO passed a fresh order in 2008, revising the total income. However, the CIT(A) partly allowed the appeal, instructing the AO to follow the ITAT's direction. The CIT(A) emphasized that the AO failed to consider the directions properly, leading to a genuine grievance by the appellant. The Tribunal upheld the CIT(A)'s order, confirming the need for the AO to comply with the ITAT's directions in a speaking manner to give proper effect to the order.Validity of CIT(A) and Tribunal's Orders:The High Court examined the appeal by the Revenue against the CIT(A) and Tribunal's orders. The Court noted that the CIT(A) and Tribunal rightly remitted the matter back to the AO to pass a fresh order in accordance with the ITAT's directions from the previous litigation. The Court found no legal flaw in this approach and dismissed the appeal, affirming the decision to uphold the orders of the CIT(A) and Tribunal. The Court concluded that there was no substantial question of law warranting interference with the impugned judgment and order, thereby rejecting the Revenue's appeal.
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