If the ITAT has passed an order remanding the matter to the file of the AO then the AO is duty bound to pass a valid order in conformity with the directions given by the ITAT and the AO cannot pass any order in disregard of such directions.(AY. 2001-2002)
Dy. CIT v. Punjab Beverages (P) Ltd. (2019) 174 DTR 329 (Chd.)(Trib.)
S. 254(1) : Appellate Tribunal-Remand Assessment-Order giving effect-AO must comply the direction of the Tribunal. [S.2(8), 143(3), 250]