2017 (12) TMI 1526

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....oparkar, Advocate ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Heard Ms. Mauna Bhatt learned senior standing counsel for the appellant and Mr. Bandish Soparkar learned advocate for the respondent. 2. In this case, assessment was originally framed under section 158BC read with section 143(3) of the Income Tax Act, 1961 on 30.09.1996 on a total income of Rs. 1,76,13,945/-. T....

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....iginal assessment order. 5. Insofar as the first issue is concerned, the Tribunal on a comparision of the two assessment orders computing the income of the assessee found that the additions made in the original assessment order had been repeated in letter and spirit and was of the view that the Assessing Officer had flouted the directions of the Tribunal and set aside the order. The Tribunal fu....

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....rmined with reference to the terms of the order whereby the appellate authority had remitted the case to the Assessing Officer. According to the Tribunal, the findings recorded by the Tribunal in the earlier order clearly showed that it was concerned with the additions made by the Assessing Officer in the original assessment order and that the fresh assessment was restricted to the additions made ....

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.... 302 ITR 126 (Guj) wherein it was held thus: "...even where an assessment is set aside simpliciter, without any enhancement proposal, it is always in the context of the appeal against an order of assessment and cannot be read to mean that the appellate authority granted powers to the Assessing Officer in relation to items of assessment which were never forming part of the appeal before th....