P.C. MUNDRA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) WE heard counsel for the appellant and perused the order of the Tribunal dated 2 -3 -2005.

(2.) COUNSEL for the appellant submitted that the assessing officer failed to follow the direction given by the Tribunal in its order dated 27 -12 -2002 and, therefore, the order after remand is vitiated and the Appellate Authority as well as Tribunal seriously erred in upholding the said order.

(3.) THE aforesaid consideration of the matter by the assessing officer has been upheld by the Commissioner (Appeals) as well as Tribunal.