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2009 (8) TMI 628 - MADHYA PRADESH HIGH COURTReassessment- Assessee preferred an appeal before the Commissioner of Income-tax (Appeals) challenging on many an aspect including the jurisdiction of the Assessing Officer as well as the addition made by him. The Commissioner of Income-tax (Appeals) allowed the appeal preferred by the assessee on the grounds that the Assessing Officer did not have the jurisdiction to assess the appellant and the addition made by the Assessing Officer was not justified both on facts as well as in law. The Revenue filed the appeal to the Tribunal. Tribunal remand back the matter. Held that- the Commissioner (Appeals) dealt with the case on the merits ascribing reasons and on the basis of delineation of the facts, dislodged the order passed the Assessing Officer. Thus, the Tribunal was not justified in remanding the matter on the ground that the Commissioner (Appeals) had passed a cryptic and non speaking order. The matter was remitted to the Tribunal for adjudication by ascribing cogent and germane reasons after dealing with the factual issue in details.
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