Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2018 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 1398 - HC - Income TaxAppeal by a person denying liability to deduct tax - appealable orders - Tribunal held that said appeal before the Commissioner of Income Tax [Appeals] was not maintainable u/s. 246, 246A of the Act. - Scope of amendment in act - Held that:- Referring to the provisions of Section 248 of the Act before and after its amendment with effect from 1.6.2007 by Finance Act, 2017 from a bare perusal of the Order passed by the learned Tribunal, we are of the opinion that the aforesaid provisions of Section 248 of the Act having a vital bearing on the issue raised before the learned Tribunal has not been noticed by the learned Tribunal and therefore the Order passed by the learned Tribunal suffers from infirmity and is per incurium and the same deserves to be set aside and the matter remanded back to the learned Tribunal to reconsider the said case in view of the aforesaid quoted provision of Section 248 of the Act - peals of the Assessee are allowed. The matter is remitted back to the learned Tribunal for deciding the Appeal afresh
|