Where Tribunal set aside order of Assessing Officer and there was no direction to do any fresh assessment, Assessing Officer had no jurisdiction to pass any further order. Passing remark by the Appellate Tribunal cannot be considered as observation of the Appellate Tribunal. (AY. 2014-15)
Jaya Prakash v. ITO (2022) 192 ITD 316 (Bang.)(Trib.)
S. 143(3) : Assessment-No direction of Appellate Tribunal to do fresh assessment-Passing remark by the Appellate Tribunal cannot be considered as observation of the Appellate Tribunal. [S. 254(1)]