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2002 (8) TMI 52 - RAJASTHAN HIGH COURTAppeal To CIT(A) - it is crystal clear that the directions were limited on making fresh assessment or to give effect to the order of the Commissioner of Income-tax (Appeals). The Assessing Officer while making the fresh assessment has gone beyond the directions given by the Commissioner of Income-tax (Appeals), and had valued the jewellery which was seized by the Customs authority from the bank locker of Smt. Radha Devi, the mother of the assessee. The Commissioner of Income-tax (Appeals) in the second round has confirmed the view taken by the Assessing Officer without realising the fact that the direction in the first round of proceeding was limited. - When the direction of the Commissioner of Income-tax (Appeals) in the point of first round was limited for valuing the jewellery which was available to the Assessing Officer at the time of original assessment made on March 27, 1991, and when the jewellery which was found in the locker of Smt. Radha Devi was not the subject-matter of the original assessment and there was no direction of the Commissioner of Income-tax (Appeals) in respect of the jewellery found in the locker of Smt. Radha Devi. - The Assessing Officer has committed error, in fresh assessment, in taxing the jewellery which was not the subject-matter of the original assessment. Therefore, we find no infirmity in the order of the Tribunal. In the result, the appeal stands dismissed.
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