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2013 (10) TMI 464 - AT - Income TaxApplicability of section 150 - Provision for cases where assessment is in pursuance of an order on appeal, etc. – Held that:- Reliance has been placed upon the judgment in the case of Pennar Electronics P. Ltd. [2007 (12) TMI 248 - ITAT HYDERABAD-B] - Resort to sub-section (1) of section 150 of the Act can be taken only in cases where it becomes necessary to make assessment or reassessment or recomputation and such direction must relate to the assessee in question and not any direction or assessment made in appeal, reference or revision or any other assessee or any proceedings in which the assessee in question is not a party – In the facts and circumstances of the instant case, the direction given by the first Appellate Authority under section 150(1) is not in accordance with law – Decided in favor of Assessee.
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