https://www.taxtmi.com/caselaws?id=353257 The Tribunal set aside the original assessment order and directed a fresh assessment under the Income Tax Act, 1961. Significant additions were made in the fresh assessment, leading to an appeal. The Tribunal found the Assessing Officer repeated additions from the original order, disregarding directions. It clarified that the scope of proceedings after remand was limited to original additions. Ruling in favor of the assessee, the Tribunal held the Assessing Officer exceeded directions. The judgment highlighted a question of law on setting aside the order without further action, emphasizing the need for consideration. en-us Wed, 20 Dec 2017 00:00:00 +0530 Sat, 30 Dec 2017 09:44:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353257 The Tribunal set aside the original assessment order and directed a fresh assessment under the Income Tax Act, 1961. Significant additions were made in the fresh assessment, leading to an appeal. The Tribunal found the Assessing Officer repeated additions from the original order, disregarding directions. It clarified that the scope of proceedings after remand was limited to original additions. Ruling in favor of the assessee, the Tribunal held the Assessing Officer exceeded directions. The judgment highlighted a question of law on setting aside the order without further action, emphasizing the need for consideration. Case-Laws Income Tax Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353257