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2016 (7) TMI 1469 - HC - Income TaxTPA - ALP determination - matter not properly examined by Assessing Officer/TPO - when a remand order is passed to examine substantial factual issues, Assessing Officer/TPO should be allowed to consider the matter/issues on which remand is made by taking into account entire relating aspects or scope of enquiry should be restricted by the observations already made by higher authorities i.e. DRP/Tribunal? - Held that:- Revenue did not dispute that Tribunal has found certain factual aspects relating to functions of Assessee not properly examined, appreciated and adjudicated by Assessing Authority/TPO. When in respect to factual aspects, matter is remanded, authority who has to consider the matter on remand, obviously must be free to look into the entire matter without being influenced by any observations made by higher authorities in proceedings which were taken against appellant by Assessing Officer/TPO which have now been set aside and the matter has been remanded. We answer the questions in favour of Assessee and direct that the parties shall be at liberty to raise entire factual issues before Assessing Officer/TPO in respect of grounds on which Tribunal has remanded the matter and any observation otherwise made on these factual aspects either by Tribunal or Dispute Resolution Panel shall not be treated to be binding upon Assessing Authority/TPO.
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