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2005 (1) TMI 50 - ALLAHABAD HIGH COURTTribunal restoring the case - Order of the Commissioner of Income-tax (Appeals) of sustaining additions was short and cryptic and he did not consider the different aspects of the matter. The Revenue had preferred an appeal before the Tribunal and the Tribunal after considering the various pleas has restored the matter to the file of the Commissioner of Income-tax (Appeals) to decide the matter afresh after giving opportunity to both the sides of being heard. - held that where the Tribunal does not decide any point against or in favour of either of the two parties and remands the case to the first appellate authority for fresh hearing and disposal, no reference lies in such circumstances - order of the Appellate Tribunal restoring the case for fresh disposal back to the Commissioner of Income-tax (Appeals) is legally valid
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