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2020 (2) TMI 1236 - HC - Income TaxAddition in relation to reduction in sales consideration - whether the Tribunal ought to have remanded the matter to the Assessing Officer to consider the issue a fresh denovo with regard to reduction in sales consideration? - HELD THAT:-Tribunal has allowed the ground No.2 of the assesse’s appeal so far as it relates to reduction in sales consideration subject to the directions issued in the same paragraph for necessary verification or examination of the claim of the assessee. Thus, Tribunal has remanded the matter back to the Assessing Officer, directing him to consider in detail and verify the claim of the assessee. In view of such facts, there is no infirmity in the impugned order passed by the Tribunal which calls for any interference by this Court. None of the question of law proposed by the revenue can be termed as substantial question of law. Hence, this appeal fails.
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