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2004 (3) TMI 17 - DELHI HIGH COURTPower of tribunal - "Whether, Tribunal, while restoring the additions to the file of the Assessing Officer, exceeded its jurisdiction in restoring the addition in relation to the trade creditor, which was not even the subject matter of appeal?" - it is very clear that the Tribunal has committed a serious error in restoring this issue also to the file of the Assessing Officer - Tribunal was not justified in interfering in so far as the part which was accepted by the Commissioner of Income-tax (Appeals) and against which the Revenue had not preferred any appeal. - Accordingly, the appeal is allowed in favour of the assessee and against the Revenue.
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