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Section 254 of the Income-tax Act, 1961 - Appellate Tribunal - Orders of - Assessment year 1996-97 - Assessing Officer made addition to income of assessee on account of unexplained income, investment in car and investment in FDRs - On appeal, Commissioner (Appeals) deleted addition on account of unexplained income and investment in car but remanded issue of investment in FDRs to Assessing Officer - On revenue's appeal, Tribunal set aside both, order of Commissioner (Appeals) and assessment order, and remanded matter to Assessing Officer for de novo assessment - Meanwhile, Assessing Officer, in compliance with order of Commissioner (Appeals), again made addition on account of investment in FDRs - Commissioner (Appeals) dismissed appeal of assessee against said order - Assessee filed second appeal, but Tribunal, considering its previous order, dismissed appeal as being infructuous - Whether there was any infirmity in impugned order - Held, no FACTS The assessee was engaged in the lottery business. While completing his assessment order, the Assessing Officer made addition on account of his unexplained income, investment in car and investment in FDRs. On appeal, the Commissioner (Appeals) deleted the addition on account of the unexplained income and investment in car, but as regards the addition on account of investment in FDRs, the matter was remanded to the Assessing Officer. On the revenue's appeal, the Tribunal set aside both, the order of the Commissioner (Appeals) and the assessment order passed by the Assessing Officer and remanded the matter to the Assessing Officer for de novo assessment. During the intervening period, the Assessing Officer, in compliance of the order of the Commissioner (Appeals), made the addition as undisclosed income on account of investment in FDRs. The Commissioner (Appeals) dismissed the appeal of the assessee against the said order. The Tribunal, following its previous order, dismissed the appeal as being infructuous. On appeal : HELD A perusal of the impugned order showed that the Tribunal had taken note of the fact that in the appeal filed by the revenue before the Tribunal which was decided on 25-11-2005, the Tribunal had set…

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