TMI Blog2019 (6) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order dated 19.03.2019 is set aside. Respondent/original authority, shall first redo the assessment pursuant to the aforesaid remand order passed by ITAT in ITA No.2840/Chny/2018 dated 17.05.2019. Post assessment, in accordance with the remission made by the ITAT subject to outcome of the assessment proceedings before the respondent and obviously depending on the assessment, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. In the light of the trajectory which the proceedings pertaining to the Income Tax assessment qua CASS have been taken, the entire matter now turns on a very narrow compass. 5. An order dated 19.03.2019 bearing reference No.PAN ACUPN4840M/2014-15' (hereinafter 'impugned order' for brevity) has been called in question in the instant writ petition by the writ petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is now submitted by both the aforesaid learned counsel without any disputation or disagreement that ITAT has since disposed of the appeal preferred by the writ petitioner/assessee being ITA No.2840/Chny/2018 in and by an order dated 17.05.2019. 9. Suffice to say that by the aforesaid order, the ITAT has remitted the matter back to the original authority i.e., respondent in the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by ITAT in ITA No.2840/Chny/2018 dated 17.05.2019. c) Post assessment, in accordance with the remission made by the ITAT subject to outcome of the assessment proceedings before the respondent and obviously depending on the assessment, it is open to the respondent to initiate penalty proceedings afresh. With the above direction, instant writ petition is dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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