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    <description>Cross appeals were remanded to the Assessing Officer for fresh adjudication because the issues were already covered by the Tribunal&#039;s earlier consolidated order in the assessee&#039;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.</description>
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      <description>Cross appeals were remanded to the Assessing Officer for fresh adjudication because the issues were already covered by the Tribunal&#039;s earlier consolidated order in the assessee&#039;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.</description>
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