Income Tax Act, 1961 – Appellate Tribunal – The assessee filed return of income for A.Y. 2009–10 declaring loss of Rs. 6,92,02,587/– and for A.Y. 2010–11 declaring loss of Rs. 10,18,82,447/–. The assessment under section 143(3) of the Act were completed for assessment year 2009–10 and 2010–11 respectively after making certain additions/disallowances. CIT(A) allowed the appeals of the assessee by deleting the additions. ITAT dismissed the appeal of the revenue holding that:- once the Revenue has accepted the claim of the assessee during remand proceeding. The Ld. CIT(A) has decided the issue on the basis of the remand report of the Assessing Officer duly forwarded by the Supervisory Officer. In our opinion, the stand taken by the Assessing Officer and the Supervisory Officer in the remand proceeding is considered to be the stand of the Revenue unless anything malafide is not found in the action of the Assessing Officer in remand report. – DEPUTY CIT Vs. PHOENIX LAMPS LTD. [2020] 79 ITR (TRIB) 276 (ITAT–DELHI)