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2013 (4) TMI 144 - HC - Income TaxRemitting the matter back to the file of the A.O - Depreciation U/s 32 on Intangible Assets - Interest U/s 234C - Bad debt - Held that:- The Tribunal, as noted above, has considered it appropriate to restore the issue back to the Assessing Officer on the ground that neither the Assessing Officer nor the Commissioner of Income-tax (Appeals) has considered as to whether there was a default on the part of the assessee in the payment of advance tax. Since the Tribunal has merely restored the issue to the file of the Assessing Officer, we are not inclined to entertain this appeal as giving rise to any substantial question of law since we are of the view that the order of the Tribunal, if appropriately construed, leaves open all questions to be decided by the Assessing Officer, including on the applicability of the decision of this court in the case of Prime Securities Ltd. [2010 (12) TMI 475 - BOMBAY HIGH COURT] - Decided against the revenue.
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