Dismissing the appeal the Court held that the Tribunal had restored the matter to the file of the Assessing Officer for fresh decision. No prejudice was caused to the assessee in restoring the matter back to the file of the Assessing Officer to pass a speaking order on the objections and then to conclude the assessment. The order of remand on this issue was valid. (AY. 2005-06)
G. Venkatesh v. ITO (2022) 444 ITR 527 (Karn.)(HC)
S. 254(1) : Appellate Tribunal-Powers-Reassessment-Assessee not Co-operated-Order of remand is held to be justified. [S. 144, 147, 148]