2017 (10) TMI 1343

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....rs Swati Soparkar, Advocate ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Both the appeals arise out of a common judgement of the Tribunal. Revenue is in appeal against the judgement of the Income Tax Appellate Tribunal dated 22.11.2016 raising following questions for our consideration: "(A) Whether the Appellate Tribunal is correct in holding that the assessment u/s. ....

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....in our considered opinion it shall be in the interest of justice to restore the issue back to the file of AO for adjudication afresh. The AO shall verify all the relevant materials in light of discussions made hereinabove and thereafter shall pass speaking order in accordance with the law.... And direct the AO to reframe the assessment...." 3. The Assessing Officer passed the fresh order on 23.....

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....ment which would be passed afresh. The Commissioner and the Tribunal, therefore, committed no error. In somewhat similar situation, this Court in case of Instruments And Control Co. vs. Chief Commissioner of Income-Tax and Others reported in [2012] 349 ITR 571 (Guj) expressed the same opinion. 5. In view of this conclusion, it is not necessary to go into the second question presented by the Rev....