TMI Blog2014 (4) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... n the appeal on the basis of law applicable - When necessary material is already on record, remanding the proceedings to the AO would needlessly add new stages to the proceeding, which could be avoided – Decided in favour of Assessee. - TAX APPEAL No. 2241 of 2010 With CIVIL APPLICATION No. 491 of 2010 In TAX APPEAL No. 2241 of 2010 With TAX APPEAL No. 317 of 2014 With TAX APPEAL No. 318 of 2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the CIT [A], where while allowing assessee s appeal, he had come to the conclusion that income in question is not chargeable to tax in India. Issue notice for final disposal returnable on 7th March 2012. In brief counsel for the appellant submitted that the question of taxability of income of a nonresident could have been decided by the Tribunal on the basis of material already on record. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal to decide the issue arising in the appeal on the basis of law applicable. When necessary material is already on record, remanding the proceedings to the Assessing Officer would needlessly add new stages to the proceeding, which could be avoided. Under the circumstances, we request the Tribunal to decide the appeal on merits, for which purpose the impugned judgment is setaside. Tax Appeals ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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