TMI Blog2015 (8) TMI 1442X X X X Extracts X X X X X X X X Extracts X X X X ..... fresh, the scope of such set aside proceedings is limited to the issues directed to be considered by the Ld. CIT in his order under section 263. AO thus is required to consider in the fresh proceedings under section 143(3) read with section 263 only such issues over and above the issues already considered in the original assessment which continues to subsist to the extent of income as determin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yd/2013 - - - Dated:- 31-8-2015 - SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER For Assessee : Mr. S. Rama Rao For Revenue : Mr. D. Srinivasa Mr. Prabhatkumar Gupta ORDER PER P.M. JAGTAP, A.M. This appeal filed by the assessee is directed against the order of Ld. CIT(A)-VI, Hyderabad dated 23.08.2013 whereby he dismissed the appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to consider in the fresh proceedings under section 143(3) read with section 263 only such issues over and above the issues already considered in the original assessment which continues to subsist to the extent of income as determined by the AO in the original assessment. Since the appeal filed by the assessee before the Ld. CIT(A) against the order originally passed by the AO under section 143(3) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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