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2013 (9) TMI 483 - AT - Income TaxPenalty u/s 271(1)(c) - Unexplained cash credit - Non speaking order - Held that:- ld. Commissioner of Income Tax(A) has not passed a speaking order on various issues raised in the appeal before him, we consider it fair and appropriate to set aside the order of Commissioner of Income Tax(A) and restore the matter to his file for deciding the appeal afresh in accordance with law after allowing sufficient opportunity to both the parties. Needless to say that while re-deciding the appeal, the Commissioner of Income Tax(A) shall pass a speaking order keeping in mind and addressing the legal contentions of the assessee and reply of the revenue to the same as mentioned hereinabove as per mandate of provisions of section 250(6) of the Act. - matter remanded back.
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