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2014 (7) TMI 51 - HC - Income TaxAdditions made in respect of OTS collection and revenue recovery collection - Accrual of income - Tribunal remanded the matter for re adjudication - Assessee contended that the issue is covered in their favor by virtue of the decision in Harayana Financial Corporation [2011 (7) TMI 693 - Punjab and Haryana High Court] - Held that:- Actually the Tribunal has not rendered finding in view of non-availability of materials before it and the assessing authority has been directed to re do the matter – thus, there was no reason to consider the matter - when the matter is re-done pursuant to the remand, the authority will also consider the decision in CIT v. Harayana Financial Corporation [2011 (7) TMI 693 - Punjab and Haryana High Court].
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