11 May 2015
We have received the CIT Appeal Order in our favou\r. Now should we request to the Assessing Officer by filing an Application attaching the CIT Appeal Order to make necessary amendments in the Assessment Order considering the CIT Appeal Order?
One copy of the CIT Appeal Order also goes to the Assessing Officer.
Hence, should we write an application to the AO or nothing is to be done after receipt of favorable order?
11 May 2015
The AO is under statutory obligation to give appeal effect and modify his assessment unless the revenue decides to go against such order in appeal before ITAT so nothing is required from your side. If however he does not give appeal effect and does not accordingly modify the demand raised originally within a reasonable period you may submit a reminder letter to him.