https://www.taxtmi.com/caselaws?id=364736 HC allowed the review petitions, holding that the Tribunal's order suffered from an error apparent on the face of the record. The Tribunal had merely reiterated the Assessing Officer's reassessment order under Sections 143(3) and 147 without considering the detailed remand report obtained by the CIT(A), on which the assessee's appeal had been allowed. HC held that the Tribunal was required to examine the legal effect of the remand report and the Assessing Officer's admissions therein, including the consequential jurisdictional question whether the Revenue's appeal was maintainable against an order based entirely on such report. The impugned order was set aside and the matter remanded to the Tribunal for fresh consideration. en-us Mon, 30 Jul 2018 00:00:00 +0530 Sat, 06 Dec 2025 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364736 HC allowed the review petitions, holding that the Tribunal's order suffered from an error apparent on the face of the record. The Tribunal had merely reiterated the Assessing Officer's reassessment order under Sections 143(3) and 147 without considering the detailed remand report obtained by the CIT(A), on which the assessee's appeal had been allowed. HC held that the Tribunal was required to examine the legal effect of the remand report and the Assessing Officer's admissions therein, including the consequential jurisdictional question whether the Revenue's appeal was maintainable against an order based entirely on such report. The impugned order was set aside and the matter remanded to the Tribunal for fresh consideration. Case-Laws Income Tax Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364736