Remand order must reflect real reconsideration; mechanical repetition without applying mind is unsustainable and may be quashed.

An assessment order passed on remand must show genuine reconsideration in line with the appellate directions; a verbatim repetition of the earlier order, without dealing with the remand material or correcting earlier errors, reflects non-application of mind and is unsustainable. The Court found that the impugned assessment orders were substantially identical to the set-aside orders, with no indication that the Assessing Authority had considered the earlier appellate order or complied with the remand mandate. The orders were therefore quashed, and the matter was sent back for fresh orders after considering the remand directions and giving the assessee an opportunity of hearing.

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Issues: Whether the assessment orders passed on remand were liable to be quashed for being a verbatim repetition of the earlier orders without consideration of the documents and directions issued in remand.

Analysis: The assessment orders impugned were compared with the earlier set-aside order and were found to be identical in substance and language. The Assessing Authority did not advert to the earlier appellate order, did not show that the matter had been reconsidered on remand, and repeated even the earlier mistakes. Such a perfunctory exercise indicated non-application of mind and was contrary to the obligation to act in accordance with the remand directions. In these circumstances, relegating the petitioner to an appeal would have been an empty formality.

Conclusion: The assessment orders could not be sustained and were liable to be quashed. The petitions were allowed and the matter was remanded to the Assessing Authority for fresh orders after considering the remand directions and granting an opportunity of hearing.

Ratio Decidendi: An order passed on remand must reflect real reconsideration in accordance with the remand directions; a mechanical reiteration of the earlier order without application of mind is unsustainable.

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