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2010 (2) TMI 629 - HIMACHAL PRADESH HIGH COURTRemand order - Provision of interest on unpaid royalty - The Tribunal remanded the matter to CIT(A) with the direction to consider the claim of the assessee on the basis of evidence that may be produced by the assessee to establish that the liability to pay interest in respect of audit paras settled in assessment year 1997-98 had accrued during the relevant assessment years. In case necessary evidence is produced before CIT(A) to support the claim that interest on royalty, sales tax etc. with reference to audit paras had crystallized in the assessment year, the CIT(A) shall allow the claim of the assessee. - Held that: - It is thus clear from the order dated 31.3.2008 that only limited issue was remitted by the Tribunal to CIT(A) and not the whole of the case. The assessee has been given liberty to adduce evidence. The Tribunal in the order dated 23.6.2009 has held that the order dated 31.3.2008 has been passed by the Tribunal on merit and the case has been remanded to CIT(A) for fresh adjudication. The assessee through the applications under Section 254(2) is trying to get the order reviewed which is not permissible in law.
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