TMI Blog2021 (8) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... O have made all new additions than what have been restored to the file of the AO by the Tribunal. AO jurisdiction to make assessment with regard to the issues which are referred to the AO by the tribunal is very limited and confined to the set aside issues and AO has no power to add any other amount other than what has been restored. If the AO does so he exceeds the jurisdiction which he is not empowered under the law. Thus we are inclined to set aside the order of Ld. CIT(A) and hold that order passed by the AO is invalid and void ab-initio. - ITA No.992/M/2020 (Assessment Year: 2011-12) - - - Dated:- 21-6-2021 - SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessee by : Shri V.K. Tulsian, A.R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CIT (A) dated 04.01.2017, order of the Hon'ble ITAT, 'A Bench, dated 09.03.2018, written submission of the appellant filed in this office on 13.09.2019 and the paper book submitted by the appellant. I have also carefully gone through the Remand Report of the AO dated 25.09.2019 and rebuttal to the Remand Report filed by the AR of the appellant dated 03.12.2019 and 04.01. 202o. It is a settled principle of law that once an order is set aside completely and in its place, a fresh order is passed de-novo, then the earlier order loses its separate character. In the second round of assessment, there was no condition placed by the Hon'ble ITAT as to-how the AO has to complete the assessment order. There is nothing in the Income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of M/s. Gemini Oils Pvt. Ltd. in ITA No.2563/M/2005 A.Y. 1996-97 order dated 31.10.2012. The operative part whereof is reproduced as under: 17. We have carefully perused the assessment order under appeal before us and we find that in the denovo assessment, the AO has travelled beyond the directions of the Ld. CIT(A) by making additions which were not at all there in the original assessment proceedings. To sight a few instances in the original assessment order, the AO has made additions in respect of sundry creditors in the name of 5 parties holding that the sundry creditors shown by the assessee are not genuine which resulted into an addition of ₹ 11,67,360/- in the denovo assessment, The AO has made addition to the tune of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w that if the set aside assessment is made according to the directions of the ITAT it may result into enhancement of income. The Court thus Held dismissing the appeal, that the Supreme Court was not inclined to go into the question at this stage. Since the matter had been remanded, the Income-tax Officer should make the assessment. If the assessee felt aggrieved with the assessment, he could adopt the remedies provided by law wherein he could raise the present questions as well. Therefore, it was not necessary to examine the question of the power of the Tribunal in this matter 19. In our considerate view, the additions made by the AO were not made in the original assessment and by making such addition the AO has travelled beyond the di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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