CIT(A) can set aside assessment not made in accordance with ITAT’s direction

HIGH COURT OF RAJASTHAN CIT v/s. Hindustan Zinc Ltd. AND 31, 35, 70, 117 & 142 OF 2008 APRIL 27, 2012 JUDGMENT Dinesh Maheshwari, J. – These six income-tax appeals by the revenue under section 260A of the Income-tax Act, 1961 [‘the Act of 1961’] in relation to the same assessee, arising out of similar nature and inter-related orders, and involving similar nature substantial question of law, have been considered together; and are taken up for disposal by this common judgment. 2. Put in a nutshell, these appeals, relating to the assessment years 1979-80, 19...