2025 (3) TMI 2038

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....r the assessment year 2017-18. 2. At the outset, Learned Counsel for the assessee, begins by pointing out that this Tribunal has passed the order in the assessee's case, and remitted the matter back to the file of the Assessing Officer to frame the fresh assessment order, vide ITA No. 51/Rjt/2024, for assessment year 2017-18, order dated 30.08.2024, wherein the Tribunal has given the direction to the assessing officer to pass the fresh assessment order, considering all the issues. 3. The ld. Counsel further stated that later on, the Learned Principal Commissioner of Income-tax (in short "Ld PCIT"), has exercised his jurisdiction under section 263 of the Income-tax Act, 1961, for the same assessment year 2017-18 and on the same issues,....

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....d the rival contentions, perused the material on record and duly considered facts of the case in the light of the applicable legal position. We note that there should not be two assessment orders for the same issues and for the same assessment year, on one person. We note that the Tribunal in ITA No. 51/Rjt/2024, vide its order dated 30.08.2024, has remitted the issue back to the file of the assessing officer, to frame a fresh assessment order, considering all the issues. The relevant Para of the order of the Tribunal in ITA No. 51/Rjt/2024 is reproduced below, for ready reference: "We have heard both the sides and gone through the relevant material on record. It is seen that during the appellate proceedings, the assessee did not s....

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..... Therefore, from the above order, we find that Tribunal has already directed the assessing officer to make the fresh assessment order, where the assessing officer is free to examine each and every issue. 7. The ld DR for the revenue, informed the Bench that the Assessing Officer has already passed the appeal effect order, on 27.03.2023, in pursuance of order of the Ld. PCIT u/s. 263 of the Act, dated 07.03.2022, which may be cancelled. After hearing, ld. DR for the revenue, we find that Assessing Officer will also pass the assessment order, as per the directions of Tribunal in ITA No. 51/Rjt/2024, vide, order dated 30.08.2024. Hence, there will be two assessment orders, on one person, for same issues and for same assessment year, which ....