2017 (10) TMI 1343

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..... DER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Both the appeals arise out of a common judgement of the Tribunal. Revenue is in appeal against the judgement of the Income Tax Appellate Tribunal dated 22.11.2016 raising following questions for our consideration: "(A) Whether the Appellate Tribunal is correct in holding that the assessment u/s. 143(3) r.w.s. 254 should be completed within 9 mo .....

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..... to restore the issue back to the file of AO for adjudication afresh. The AO shall verify all the relevant materials in light of discussions made hereinabove and thereafter shall pass speaking order in accordance with the law.... And direct the AO to reframe the assessment...." 3. The Assessing Officer passed the fresh order on 23.12.2011 which according to the assessee was required to be passed b .....

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..... therefore, committed no error. In somewhat similar situation, this Court in case of Instruments And Control Co. vs. Chief Commissioner of Income-Tax and Others reported in [2012] 349 ITR 571 (Guj) expressed the same opinion. 5. In view of this conclusion, it is not necessary to go into the second question presented by the Revenue which touches the merits of the additions made by the Assessing Of .....

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