Sec. 143(3) & 144 of Income-tax Act, 1961— Assessment—The question is whether the assessee should be allowed to make fresh claim of deduction in remand proceedings and that too in second round of remand by the Tribunal and it was held that it is clear that the remand made by the Tribunal to the AO was a complete and wholesale remand for framing a fresh assessment and the remand was not limited in its scope and was occasioned upon the Tribunal finding the approach of the AO and the CIT(A) to be excessive, harsh and arbitrary and the earlier assessment had been framed on the basis of best judgement without examining the books of accounts of the assessee, which the assessee has claimed were available - Since, the original assessment had been framed on best judgement basis, and the assessee claimed that its books of accounts were available for the relevant assessment year, the Tribunal held that in the eventuality, the best judgement assessment is inevitable, then fair and reasonable approach, as warranted by law, has to be adopted by lower authorities and that the AO should keep the same in mind while reframing the assessment. - CUREWEL (INDIA) LTD. V/s ITO - [2020] 312 CTR 164 (DEL)