Law:

Section:

Section 250 of the Income-tax Act, 1961 read with rule 46A of the Income-tax Rules, 1962 - Commissioner (Appeals) - Procedure of - Assessment year 2001-02 - Assessee was co-operative society engaged in manufacture and sale of sugar - Assessing Officer made additions, on various heads to income of assessee - Commissioner (Appeals) partly deleted additions - Tribunal affirmed deletions and allowed appeal of assessee against upholding of additions by Commissioner (Appeals) and on issues raised by assessee against additions confirmed by Commissioner (Appeals), matter were remanded to Assessing Officer - Revenue challenged order of Tribunal on ground that since assessee led additional evidence for first time before Commissioner (Appeals), matter should have been remanded to Assessing Officer instead of considering said evidence by appellate authority - It was further submitted that allowing fresh opportunity to assessee was arbitrary - Whether it is not necessary that when additional evidence is furnished, matter must be remanded to assessing officer and it depends on nature of issue and nature of evidence - Held, yes - Whether since Tribunal had remanded matter on some issues to Assessing Officer to ascertain true facts and no prejudice had been caused to revenue, no infirmity could be found in order of Tribunal - Held, yes FACTS The assessee was a co-operative society engaged in the manufacture and sale of sugar. The Assessing Officer made addition, to income of assessee inter alia on account of low yield; difference in rates of sale of sugar, claim of excessive expenses, difference in sale of molasses, absence of details of parties to whom amounts were shown as payable, disallowance of expenses towards subscription and contribution, non-charging of interest on the advances made, disallowance of development expenses, disallowance of penalty payable to growers and disallowance of staff welfare expenses. On appeal, the Commissioner (Appeals) deleted the additions on account of low yield, difference in rate of sugar, expenses claimed towards contribution to federation, non-recovery of interest and penalty payable to growers but upheld the rest of the additions. The…

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