2015 (9) TMI 1644

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....icer is bad in law and void ab initio, without appreciating the facts that the Hon'ble ITAT vide its order dated 18.10.2012 had directed the A.O. to frame the assessment denovo as per law." 2. "Whether in facts and in the circumstances of the case and in law, the Ld. CIT(A) was justified on relying the decision of the Hon'ble Jurisdiction High Court in the case of Mis. Classic Share & Stock Broking Services Ga. (Supra) wherein the orders were passed by two different assessing officers, without appreciating the facts that the same Assessing Officer has giving effect to the order of the Hon'ble ITAT and afterward passed assessment order u/s. 143(3) r.w.s. 2S4 of the I.T. Act as directed by the Hon'ble ITAT." 2.  The ap....

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....order of the Tribunal.  The AO also issued notice u/s.143(2) dated 16.08.2013 to the appellant and thereafter passed another assessment order u/s.143(3) r.w.s.254 of the Act on 18.02.2014 determining total income of the appellant at Rs. 14,18,680/- after making addition on account of unexplained opening capital balance.  Aggrieved by the said order, the appellant has preferred appeal before Ld CIT(A), who held that the assessment order passed on 18.02.2014 is bad in law.   The revenue is aggrieved by the order of Ld CIT(A) and hence filed this appeal before us. 4. On perusal of the above facts, it can be noticed that the AO has passed two orders, viz., (a) Order giving effect to the order of the Hon'ble ITAT was fi....

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....ions and perused the material available on record.  We notice that the Ld CIT(A) has analyzed the facts relating to the issue under consideration in proper perspective and has given his decision as under:- "4.3.1  I have considered the submissions of the appellant and perused the material available on record. The question for determination is whether the impugned assessment order passed by the AO u/s.143(3) r.w.s.254 of the Act is bad in law. It is noticed from the record that pursuant to the direction of the Hon'ble ITAT to make denovo assessment, the AO passed an order dated 16.09.2013 giving effect to the order of the Hon'ble ITAT and determining the income of the appellant at Rs. 80,034/- as mentioned above. Thereaft....