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2019 (7) TMI 1056 - HC - Income TaxEstimation rate (for the additions with respect to the partially disclosed bank accounts in connection with the non-operative finance) - HELD THAT:- Ends of justice would be met if the matters are remitted to the Tribunal for deciding the issue as regards the uniformity of the estimation rates for addition regarding the partially disclosed bank account in connection with the non-operative finance afresh. In view of the aforesaid, the Appeals are allowed in part. The impugned orders passed by the ITAT are hereby quashed and set-aside. The matter is remitted to the ITAT for fresh consideration of the issue as discussed above. We also permit the department to request the Tribunal to take up the Miscellaneous Applications preferred by the Revenue and hear both the sets of appeals together.
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