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2018 (12) TMI 829 - HC - Income TaxScrutiny assessment - remanding of matter by ITAT to the C.I.T. (A) to enable him to pass a speaking and reasoned order - Held that:- We are of the view that, firstly, no substantial question of law arises for consideration in this appeal. Even otherwise, the matter has been remanded for a fresh consideration, on reasons, which we find acceptable. Therefore, we do not find any ground in this appeal. Reliance on the judgment in the case of DELL INTERNATIONAL SERVICES INDIDA (P.) LTD. v. ASSISTANT COMMISSIONER OF INCOME TAX reported in [2016 (5) TMI 114 - KARNATAKA HIGH COURT]] to contend that the Tribunal ought to have arrived at a conclusion rather than remanding the matter further back to the Assessing Officer but the facts narrated therein would indicate that the matter was initially remanded by the High Court to the Tribunal for a fresh consideration, but the Tribunal further remanded the matter back to the Assessing Officer. Therefore, we are of the view that the said judgment would not help the appellant, in any manner. No substantial question of law
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