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2015 (2) TMI 717 - RAJASTHAN HIGH COURTReopening of assessment - as per revenue the assessee though had enjoyed taxable income and had huge unaccounted deposits in bank account but had not chosen to file return of income so also did not place on record any material before the AO despite of several opportunities having been granted - Tribunal remitted the matter back to the Assessing Officer granting the assessee one more inning - Held that:- The Tribunal, while setting aside the order of the Assessing Officer, has chosen not to decide any issue. It may be a different aspect that on the material available with the Commissioner of Income-tax (Appeals) whether the Tribunal ought to have restored the matter back to the Assessing Officer to grant an opportunity afresh ; nevertheless the Tribunal in its view in the interest of justice has restored the matter back to the Assessing Officer and we need not comment on the finding of the Tribunal but, in our view, no substantial question of law can be said to arise out of the order of the Tribunal as the final fact finding authority has not decided any issue. The assessee may have chosen not to file return/details before the Assessing Officer earlier but nevertheless gets a chance again to place all material on which he wishes to rely upon consequent to the order passed by the Tribunal. Both the sides get another opportunity and if the assessee fails again after adequate opportunity is being granted by the Assessing Officer then the Assessing Officer has again an opportunity to pass an order in accordance with law, which he deems appropriate. - Decided in favour of assessee by way or remand.
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