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2023 (8) TMI 1082 - DELHI HIGH COURTAppeal on substantive addition as pending adjudication before ITAT - as contended additions made on protective basis which were the subject matter of the appeal before the Tribunal could have been kept pending instead of being closed. HELD THAT:- According to us, that was one alternative. The other alternative was, which is what the Tribunal has done, to dispose of the appeal with a caveat that “in the event of any deletion” in the hands of Mr P.K. Jindal wherein substantial additions were made, the appellant/revenue will have liberty to take further steps against the respondent/assessee in accordance with law. According to us, this would mean that if the appellant/revenue were to fail in the matter concerning substantive additions, it would have leave to reopen the appeal pending before the Tribunal.The above-captioned appeals are, thus, closed.
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