When Tribunal order directs designated authority to calculate disputed tax, same should be done without fresh examination

Agarwal Industrial Corporations Limited Vs Union of India (Bombay High Court) Bombay High Court held that order of Tribunal directed the designated authority to calculate the tax amount applying the ratio of Mohommad Haji Adam & Co case. Designated authority had only to calculate the disputed tax by giving effect to the orders of the Tribunal. Order of Tribunal was not directing fresh examination on any issue. Facts- The Reassessment proceedings were initiated against the petitioner and the income was reassessed after making an addition of 100% of alleged bogus purchases under section 68 o...