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2015 (9) TMI 329 - HC - Income TaxDisallowance of expenses incurred on VRS - AO had treated the same as unascertained liability - Tribunal confirming the order of the CIT(A) in deleting the addition - Tribunal dated 31st October, 2012 stands modified by the order dated 10th July, 2015 passed in Miscellaneous Applications Held that:- So far as Questions (a) to (d) are concerned, Revenue is not pressing the same. So far as Question (e) is concerned, at this stage, we decline to answer the same. This is so as otherwise we would have two Appeals from the same order i.e. dated 12th August, 2012 as modified by the order dated 10th July, 2015 of the Tribunal in respect of the subject Assessment Year. Moreover, it is likely that if this Appeal is disposed of after the impugned order being modified by the order dated 10th July, 2015, question may arise whether it is open to file a fresh Appeal from the same order. In the circumstances, it would be more appropriate if Revenue file one consolidated Appeal from the impugned order dated 31st October, 2012 as modified by the order dated 10th July, 2015 passed by the Tribunal in the Miscellaneous Application, urging all its questions. In view of the above, though we dismiss the present Appeal, we grant liberty to the Revenue to raise all issues including the one raised here by filing a fresh appeal from the order dated 31st August, 2012 as modified by the order of the Tribunal dated 10th July, 2015 on the rectification application.
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