AO cannot make addition on ground, which is not subject matter of remand proceedings

ITAT MUMBAI BENCH ‘L’ Aventis Pharma Ltd. versus Deputy Commissioner of Income-tax IT Appeal NO. 4179 (MUM.) OF 2003 ASSESSMENT YEAR 1998-99 Date of Pronouncement – 12.12.2012 ORDER Vijay Pal Rao, Judicial Member This appeal by the assessee is directed against the order dated 23.3.2003 of the Commissioner of Income Tax (Appeals) arising from the order giving effect to Commissioner of Income Tax (Appeals)’s order dated 18.5.2001 for the Assessment Year 1998-99. 2. The assessee company is engaged in the business of pharmaceutical products. It had filed i...