2017 (1) TMI 241

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....Appellant : Sandeep Pathak, Anuroop Singhi For the Respondent : N. M. Ranka, N. K. Jain, Ishita Rawat, Gunjan Pathak ORDER 1. By way of these appeals, the department has challenged the judgment and order of the Tribunal whereby the Tribunal has dismissed the appeals of the department. In all these appeals, following substantial questions of law were framed by this Court vide order dated 1....

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.... "2. The factual position in all these cases is that the original assessment order under section 16(3) was set aside by the first appellate authority directing the Assessing Officer to decide the matter afresh in accordance with law, after hearing the assessee. The decision of the learned Commissioner of Income-tax (Appeals) was challenged before the Tribunal and the claim of the assessee wa....

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....al orders have been passed by the Tribunal in such cases deleting the additions so made. It is found that the ld. Commissioner of Income-tax (Appeals) also overturned the action of the Assessing Officer on the basis of the Tribunal order in assessee's own case. In view of these facts, we are satisfied that the decision of the first appellate authority, being based on the Tribunal's orders,....