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2014 (10) TMI 588 - HC - Income TaxApplication of res-judicata – Justification of remitting the matter to AO – Held that:- Since the issues have been set aside for fresh adjudication by the AO the grounds of appeal challenging the confirmation of the disallowances are not correct - the CIT(A) has observed that as per counsel of the assessee, the issue required further investigation and the AO had no objection to the restoration of these issued for fresh examination - during the course of the arguments, both the parties have agreed that the FAA has restored the matter back to the AO pertaining to the addition of ₹ 21,398/-. The claims were not adjudicated by the FAA - the Tribunal had no occasion to adjudicate the claim of the assessee on merit - it would be proper to modify the order passed by the Tribunal and restore the issue pertaining to above mentioned additions only to the C.I.T.(A) to examine the same denovo – Decided in favour of assessee.
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