2019 (5) TMI 750

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..... Ramasubramanian, J) 1) Challenging an order of assessment passed pursuant to an order of passed by the Income Tax Appellate Tribunal, the assessee has come up with the above writ petition. 2) Heard Mr.K.Pratik Reddy, learned counsel for the petitioner. 3) The assessee, who is an individual, filed his return of income for the assessment year 2010-11 on 14.03.2012. During the assessment proc....

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....r back to the Assessing Officer for fresh consideration. The operative portion of the order of the Tribunal, containing the discussion, findings and directions, read as follows: "5. Having regard to the rival contentions and the material on record, we find that the copy of the bank a/c of the assessee with the DCB bank is placed at pages 4 to 7 of the paper book filed before us. We find that th....

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.... grounds of appeal Nos.2 to 4 are therefore, treated as allowed for statistical purposes. 6. Ground No.5 is rejected as no argument has been advanced by the learned Counsel for the assessee in support of this ground of appeal. 7. In the result, assessee's appeal is treated as allowed for statistical purpose." 6) Pursuant to the order of remand, the Assessing Officer issued notices and the ....

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.... order is not in accordance with the order of remand. 9) But we do not find that there was any violation of principles of natural justice. The refusal of the Assessing Officer to look into the sources of cash deposits, on the ground that there was no positive direction in this regard by the ITAT, cannot be taken to be a violation of the principles of natural justice. If the refusal of the Assess....