https://www.taxtmi.com/caselaws?id=184449 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. en-us Tue, 24 Mar 2009 00:00:00 +0530 Sat, 09 Jul 2016 09:37:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184449 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. Case-Laws Income Tax Tue, 24 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184449