2009 (8) TMI 11

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....ns of law mentioned in para 20 of the appeal. 2. Learned counsel for the appellant presses following questions:- "i) Whether in the facts and circumstances of the case, the ITAT was justified in not taking a final view in the matter when all facts and figures were available before it, rather than again restoring the Block assessment back to the Assessing Officer, when the later admittedly failed to abide by its directions as given in original order? ii) That in the facts and circumstances of the case, was the ITAT correct in holding that there was no judicial bias operating in this case qua the fact that despite revenue's appeal pending before the High Court, the undisclosed income was substantially enhanced in second Block assessm....

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....accordance with the facts and circumstances of the case as well as material available on record, but he should give due opportunity of being heard to the appellant and also such rate should be reasonable, logical and judicious based on reasonable evidence." 4. After remand, assessment was made but the assessee again carried the matter to the Tribunal and submitted that the order of assessment was not in accordance with the order of remand. The Tribunal disposed of the matter by the impugned order dated 1.9.2008, inter-alia, with the following observations:- "....In our opinion, the approach of the AO treating the entire sales as undisclosed income is against the basic principles of Income-tax law. Hence we restore the matter to the fi....