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2019 (9) TMI 156 - DELHI HIGH COURTRejection of cross-objections of the appellant by Tribunal - HELD THAT:- Tribunal was not justified in rejecting the cross-objections of the appellant without consideration of the said cross-objections on merit. The order of this Court could not be considered as either rejection of the said cross-objections, or as order of denial of opportunity to the appellant to urge her cross objections after remand to the Tribunal, while passing the earlier order dated 14.03.2012. The first question is, therefore, answered in favour of the appellant. ITAT's findings with regard to evidence qua sale of jewellery, as well as alleged confession of Bishan Chand Mukesh Kumar - Tribunal has remanded the matter back to the Assessing Officer for the purpose of recording further evidence, after observing that the appellant had not led any evidence to establish the sale of jewellery by her to Bishan Chand Mukesh Kumar - HELD THAT:- We are not inclined to interfere with the remand made by the Tribunal. We may only observe that the observations/ findings made and returned by the Tribunal in the impugned order qua the sufficiency of the evidence led by the appellant, and the evidentiary value of the said evidence, at this stage, can be regarded as finding only for the purpose of justifying the remand. The said findings though cannot be said to be perverse, but since the order of remand is not being interfered with, in all fairness, we hold that the same shall not come in the way of the AO evaluating the evidence that may already have been led, or that may be led by the Assessee. Thus, the second question is partly answered in favour of the Assessee in the above terms. Direct that the AO shall not be bound by the findings of fact returned by the Tribunal in the impugned order, qua the sufficiency/ evidentiary value of evidence already led, or that may be led before the Assessing Officer upon remand.
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