Tribunal Remand: Assessing Officer Empowered to Independently Conclude by Evaluating All Relevant Circumstances and Legal Compliance.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Tribunal while remanding the matter to the Assessing Officer should have left the Assessing Officer free to come to his conclusion after taking into consideration all the relevant circumstances independently and in accordance with law....