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2018 (12) TMI 1797 - HC - Income TaxRevision u/s 263 - assessment order was set-aside with a direction to reframe the assessment in accordance with law, after examining the issue and after giving an opportunity of being heard - HELD THAT:- No substantial questions of law arise for consideration in this appeal. The Commissioner has sent back the matter for determination by the Assessing Officer. However, certain observations of fact has been made. Therefore, we are of the view that when the matter is sent back for re-determination for the Assessing Officer, the issues are to be kept open. Hence, we are of the view that the Assessing Officer shall accept the documents of the assessee and then consider the matter. We remand the matter by directing the Assessing Officer to re-consider the issue afresh. All contentions are kept open.
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