Making disallowances which weren't subject matter of remand proceedings in unjustified: HC

INCOME TAX : Where Tribunal set aside an order passed by AO holding that he ought not to have proceeded by determining assessee's income at higher amount on presumption basis under section 44AD and remanded matter to AO directing assessee to justify its case on lower rate of profit in accordance with its books of account but AO passed an order assessing income at higher amount after making certain disallowances/additions, since AO by its impugned order had created absolutely new liability for as

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