The AO made the assessment u/s 144 of the Act. The Tribunal set aside the matter to the AO for framing a fresh assessment. The AO passed the oder u/s.143(3) r.w.s 254 of the Act  by making certain additions and disallowances. Order of the AO is up held by the CIT (A). On appeal the Tribunal once again set aside the order of the CIT (A) and directed the AO to pass fresh order. The AO deleted the addition made in the first two rounds. The Assessee made afresh claim as regards the non taxability of income as regards write off liability by Canara Bank which was earlier offered as taxable income. The AO rejected the claim on the ground that in remand proceedings the assessee could not raise a fresh claim. CIT (A) also confirmed the order of the AO. Tribunal also affirmed the order of the CIT (A). On appeal the High Court held that the Tribunal has not appreciated the scope and nature of the remand ordered by the it by its earlier order dt. 10-03 2011. Accordingly the Court allowed to raise the claim and restored the matter back to the AO for evaluation of the said claim on its own merits.   (AP. No. 259 of 2018 dt 28-11-2019 ) (AY. 2002-03)