https://www.taxtmi.com/caselaws?id=283591 The judgment analyzed the correctness of the assessment order u/s. 143(3) for the assessment year 1996-97, focusing on additions made in the original assessment and subsequent de novo assessment. The AO exceeded directions of the Ld. CIT(A) in the de novo assessment by introducing new additions not present in the original assessment. The court held that the AO's actions went beyond the remand order, violating natural justice principles. Consequently, the appeal by the assessee was allowed, quashing the assessment order and reversing the findings of the Ld. CIT(A) solely on the point of law. en-us Wed, 31 Oct 2012 00:00:00 +0530 Tue, 01 Oct 2019 14:43:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283591 The judgment analyzed the correctness of the assessment order u/s. 143(3) for the assessment year 1996-97, focusing on additions made in the original assessment and subsequent de novo assessment. The AO exceeded directions of the Ld. CIT(A) in the de novo assessment by introducing new additions not present in the original assessment. The court held that the AO's actions went beyond the remand order, violating natural justice principles. Consequently, the appeal by the assessee was allowed, quashing the assessment order and reversing the findings of the Ld. CIT(A) solely on the point of law. Case-Laws Income Tax Wed, 31 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283591