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2017 (12) TMI 1126 - GUJARAT HIGH COURTNon collection of TCS on sale of brass scrap - non-furnishing of Form 27C to the respective Commissioner - Held that:- Considering the fact that the information on record was incomplete and did not fully demonstrate the facts, the Tribunal restored the matter to the Assessing Officer to verify and examine the facts of the case of the assessee and decide the same in accordance with the principles laid down by the jurisdictional High Court in the case of Commissioner of Income Tax (TDS) v. Siyaram Metal Udyog (P) Ltd., (2016 (7) TMI 68 - GUJARAT HIGH COURT). Having regard to the fact that the Tribunal has merely restored the matter to the Assessing Officer as the information on record was incomplete and did not fully demonstrate the facts, it cannot be said that the impugned order passed by the Tribunal gives rise to any question of law
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