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2018 (7) TMI 1626 - HC - Income TaxEntitled to benefit of Section 80IB(10) - whether Tribunal justified in failing to appreciate that it had remanded the issue back to the file of the AO to reconsider the matter afresh and therefore the AO was justified in adjudicating whether the Assessee was entitled to the deduction ? - Held that:- Observations of the Tribunal in the context of the present facts are unexceptional. The officers of the Revenue cannot defy directions of the Tribunal and agitate new issues which result in unnecessary harassment and inconvenience to taxpayers. The Assessing Officer was bound by the directions given in the first order dated 29.10.2010 of the Tribunal. The Assessing Officer was obliged to strictly follow directions and decide issues as directed by the Tribunal. It is not open to the Assessing Officer to rake up new issues which were never the subject matter of the controversy in the first round of litigation and ignore the directions of the Tribunal to examine claim of the Respondent in respect of two issues. Thus, in these facts, we see no reason to entertain this Appeal. It may also be pointed out that Mr. Pinto the learned Counsel for the Revenue very fairly states that the dispute on merits stands concluded in favour of the Assessee and against the Appellant-Revenue. This by the decisions of this Court in CIT v. Happy Home Enterprises [2014 (9) TMI 707 - BOMBAY HIGH COURT] and CIT v. Sarkar Builders [2015 (5) TMI 555 - SUPREME COURT]. Thus, in these facts entire exercise of preferring these appeals would be academic. No substantial question of law.
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