TMI Blog2009 (7) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... the opinion of Assessing Officer or should have conducted inquiry himself as provided under section 250(4) of the Act remitted the matter for fresh decision. Held that- the Tribunal had merely remanded the matter with the finding that the Commissioner (Appeals) had not enquired into the matter. In the order, option had been left to the Commissioner (Appeals) to either look into the matter himself or to have a verification done from the Assessing Officer. No prejudice was caused to the assessee. The view taken by Tribunal was a possible view. - 216 of 2009 - - - Dated:- 2-7-2009 - ADARSH KUMAR GOEL, DAYA CHAUDHARY MRS. JJ JUDGMENT The judgment of the court was delivered by 1. Adarsh Kumar Goel J .-This appeal has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in view of the specific finding of the Commissioner of Income-tax (Appeals) that the provisions of sections 68, 69, 69A, 69B, 69C and 69D are not applicable at all to the facts of the present case since the assessee himself has declared the amount of commission received as income, the orders of the Income-tax Appellate Tribunal setting aside to the file of the Commissioner of Income-tax (Appeals) for re-examining the additional evidence is perverse and bad in law?" 2. The Assessing Officer during the course of the assessment made certain additions under section 68 of the Act holding that the assessee had failed to establish the identity, genuineness and creditworthiness of the trans-actions. In the course of appellate proceedings, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er duly examining the concerned parties. Since, we have set aside the issue to the file of the learned Commissioner of Income-tax (Appeals) we refrain from going to the merits of the case." 4. We have heard learned counsel for the appellant. He submits that the Commissioner of Income-tax (Appeals) had analysed the additional evidence properly and in such a situation, remand by the Tribunal is uncalled for. 5. The Tribunal has merely remanded the matter with the finding that the Commissioner of Income-tax (Appeals) had not fully enquired into the matter. In the impugned order, the option has been left to the Commissioner of Income-tax (Appeals) to either look into the matter himself or to have a verification done from the Assessing Off ..... X X X X Extracts X X X X X X X X Extracts X X X X
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