HELD by the High Court, the Assessee cannot succeed as:
(i) Assessee never challenged the CIT(A)’s order giving direction for re-opening and the directions of CIT(A) were based on the material which came before him during the Appellate proceedings by assessee’s own account of providing correct valuation of land in question,
(ii) The directions issued by Appellate Authorities including Tribunal during proceedings need not be in all cases confined to saving of limitation in terms of S. 150 of the Act if such directions are specific and in such case it should go beyond mere saving of limitation
On facts ,there was an outside alien material which had later on come on record therefore reassessment was held to be valid .(SCA No 13881 of 2017 dt. 03-10-2017) (AY. 2005-06).