Appellate Assistant Commissioners in his charge.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oners in his charge. You are requested to bring this 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the admission as evidence of the matters dealt with in 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 Commiss....