Law:

Section:

Section 260A of the Income-tax Act, 1961 - High Court - Appeal to - Tribunal set aside revisional order passed by Commissioner under section 263 without answering some of issues raised before it - High Court, thus, set aside impugned order of Tribunal - Whether in aforesaid situation, High Court instead of itself answering issues raised before Tribunal, should have remanded matter back to it for disposal afresh - Held, yes [Matter remanded] FACTS The assessee claimed deduction under section 80-IA which was allowed by the Assessing Officer. However, the Commissioner passed an order under section 263 the effect of which was to disallow deduction granted under section 80-IA by the Assessing Officer. The assessee preferred an appeal to the Tribunal which was allowed. The High Court, in the appeal preferred by the department, came to the conclusion that the Tribunal had not answered some of the issues, which stood decided by the Commissioner under section 263. In the circumstances, the High Court set aside the order of the Tribunal. On appeal to the Supreme Court : HELD It is opined that, instead of the High Court itself answering those issues, it ought to have remitted the case to the Tribunal which has not been done in the present case. Against the order of the High Court, the assessee approached this Court by way of special leave petition. This Court permitted the Department to proceed with reassessment without prejudice to the rights and contentions of the parties. It is informed that the Assessing Officer has reassessed and passed a fresh order on 5-5-2011. This time, he has disallowed the claim for deduction under section 80-IA. [Para 4] In the peculiar facts and circumstances of the case, since the assessee has preferred an appeal to the Commissioner (Appeals) against the order of the Assessing Officer dated 5-5-2011, the Commissioner (Appeals) is to be directed to decide the matter uninfluenced by the earlier order of the Commissioner under section 263 as well as the impugned order passed by the High Court. Accordingly, the impugned order is set aside and the civil appeal filed by the assessee stands disposed of. [Para 5] JUDGEMENT 1. Heard learned counsel…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492