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2012 (2) TMI 305 - AT - Income TaxPower of Commissioner - Sale of Scrap deductible under 80HHC - Held That:- profits of the business was neither restored by this Tribunal to the AO nor decided by the AO nor otherwise originated from the assessment order passed by the AO u/s 143(3)/254. The ld. CIT(A), however, proceeded to examine them. In our view, the ld. CIT(A) had no jurisdiction to decide upon the issues which were not restored by this Tribunal to the file of the AO. Eligibility under 80HHC - Duty Entitlement Pass Book (DEPB) and Duty Free Replenishment Certificate (DFRC) - Held That:- In view of Topman Exports (2009 - TMI - 208946 - ITAT MUMBAI) case remanded back to AO for fresh perusal.
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