Appellate Assistant Commissioners in his charge.

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....s to the notice of the Appellate Assistant Commissioners in your charge also for observance of the procedure mentioned in para 2 of the enclosed circular letter. CIRCULAR In a recent case decided by the Appellate Tribunal, Cochin Bench, I found that the Appellate Assistant Commissioner had remanded the case to the ITO for 3 assessment years without passing a written order of remand. The ITO afte....

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....the remand report, since according to him, the Appellate Assistant Commissioner had not at all relied on the remand report and had not even mentioned that a remand report was given by the ITO. The Tribunal agreed with the assessee and considered that the remand report of the ITO had not having been considered by the Appellate Assistant Commissioner, in his order, and the Department not having take....