https://www.taxtmi.com/caselaws?id=467698 Failure to comply with a binding remand direction to examine an assessee's claim under section 54 rendered the consequential assessment unsustainable. The Tribunal had specifically required the Assessing Officer to consider the deduction claim, but the later order contained no discussion or determination on that issue. As the remand mandate was not carried out, the assessment order was treated as a direct violation of the Tribunal's direction and was held void ab initio, with the appeal allowed in favour of the assessee. en-us Mon, 17 Feb 2025 00:00:00 +0530 Mon, 30 Mar 2026 19:50:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467698 Failure to comply with a binding remand direction to examine an assessee's claim under section 54 rendered the consequential assessment unsustainable. The Tribunal had specifically required the Assessing Officer to consider the deduction claim, but the later order contained no discussion or determination on that issue. As the remand mandate was not carried out, the assessment order was treated as a direct violation of the Tribunal's direction and was held void ab initio, with the appeal allowed in favour of the assessee. Case-Laws Income Tax Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467698