Order giving effect to ITAT's order

[vdboss]

In a particular case, the Hon'ble ITAT has partly allowed the appeal. While passing the order, in respect of one of the grounds, Hon'ble ITAT has held that deduction u/s. 10A should be allowed on exchange gain. However, since from the order of CIT(A), the nature of exchange gain (whether the same is derived from the export) was not evident, the ITAT has restored the matter back to the Assessing Officer with the direction to ascertain the nature of exchnage gain. In the circumstances, under which section can the Assessing Officer issue notice for ascertaining the nature of exchange gain?

[ashutosh majumdar]

The effect order to an appellate order is given under sections 143 (3) read with sections 250 or 254 depending on whether the appellate order is of the CIT (A) or the ITAT. An effect order is part of the assessment process and is passed u/s 143 (3) as held by the Kolkata HC in Kooka Sidhwa and other judgements.