Assessee’s income was reassessed after making an addition of 100 per cent of alleged bogus purchases. Commissioner (Appeals) restricted addition to 25 per cent of amount of purchases made. Tribunal held that additions would be made to extent of difference between gross profit rate on genuine purchases and gross profit rate on hawala purchases. However, since specific details were not available for facilitating calculations of gross profit rates of genuine and hawala purchases, Tribunal remanded back matter to Assessing Officer to calculate same accordingly. Subsequently the, assessee filed declaration in Form-1 under Direct Tax Vivad Se Vishwas Act and declared thereunder an amount to be taxed. In response to same, Pr. Commissioner issued certificate in Form-3 and made demand on account of disputed tax, however, demand raised was as per order of Assessing Officer which was more than what was declared by assessee. On writ, allowing the petition the Court held that the order of remand passed by Tribunal was certainly not one where Assessing Officer was directed to carry out a fresh examination on any issue. It had only remanded matter for calculation of tax based on its finding. Since Tribunal had already passed an order before specified date and time for filing for appeal had not expired, disputed tax had to be calculated in terms of section 2(1)(j)(B) by giving effect to order of Tribunal. Accordingly the action of Pr. Commissioner raising tax demand based upon order of Assessing Officer was unsustainable and same was set aside. (AY. 2011 -12 ) dt 23 -2 -2023)