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2015 (6) TMI 1261 - AT - Income TaxDetermination of taxable income - Tribunal reduced the assessed income[deleted majority of the additions] by placing reliance on the additional material filed - Both, the assessee and the Department filed appeals before the High Court in Ku. Pa. Krishnan [2012 (8) TMI 130 - MADRAS HIGH COURT] who inturn found that the Tribunal ought not have gone into the additional evidence, rather should have remitted the matter back to the file of the AO - HELD THAT:- In view of the judgment of the High Court setting aside the order of the Tribunal and remitting back the matter to the file of the Assessing Officer, it is a bounden duty of the Assessing Officer to consider all the additional evidence filed by the assessee and thereafter decide the matter in accordance with law. Unfortunately, inspite of direction of the High Court, the Assessing Officer has not referred any of the additional evidence filed by the assessee in the impugned assessment order. As rightly submitted by assessee and the Ld. Sr. Special Public Prosecutor for the Department, AO has not considered the additional evidence filed by the assessee. Therefore, there is a clear violation of the direction issued by the High Court. This Tribunal is of the considered opinion that when the High Court directed the AO to consider the additional evidence, the Assessing Officer has no other option except to consider the additional evidence filed by the assessee and discuss the same in the assessment order by making a reference in respect of each and every additional evidence filed by the assessee and thereafter the Assessing Officer has to pass a speaking order. Since the direction of the High Court was not complied with and the Assessing Officer failed to consider the additional evidence filed by the assessee, this Tribunal is of the considered opinion that the matter needs to be reconsidered by AO as directed by the High Court. Appeal of the assessee is allowed for statistical purposes.
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