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2014 (1) TMI 1887 - AT - Income TaxRectification u/s 254 - decisions relied upon by the Ld. AR have escaped consideration - HELD THAT:- It is apparent from the finding of the Tribunal in para 37 that the decisions relied upon by the Ld. AR have escaped consideration, accordingly we are of the view that to that extent there is an apparent error in the impugn order of the Tribunal which requires to be rectified u/s 254(2) of the Income Tax Act. Since these issues were raised for the first time and remitted to the record of the AO for examination and adjudication we modify our finding on the additional grounds no. 1-3. Since the issue has not been examined by the AO, therefore, in the interest of justice we remit these grounds to the record of the Assessing Officer for fresh examination and adjudication after considering the decisions relied upon by the assessee as well as after giving opportunity of hearing to the assessee. Miscellaneous application of the assessee is allowed as impugned order is modified above.
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