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2002 (3) TMI 14 - HC - Income TaxAssessment, Excess Shortage - Has the Tribunal committed an error in exercise of its jurisdiction in setting aside the appellate order of the Commissioner of Income-tax (Appeals) without taking into consideration the reasons for which that order was made? - We refrain from commenting on the correctness or otherwise of the order of the Commissioner of Income-tax (Appeals) because, we propose to remand the matter to the Tribunal for re-consideration on the ground that it has committed an error in exercise of its jurisdiction by not calling its attention to the above reasoning given by the Commissioner of Income-tax (Appeals) against whose order the appeal was preferred by the Revenue for its consideration. We are, therefore, of the view that the impugned order cannot be sustained and the Tribunal should reconsider the matter on the merits in accordance with law. The appeal is, therefore, allowed.
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