TMI Blog2011 (2) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... against the assessee by way of remand - 485 of 2010 - - - Dated:- 28-2-2011 - MR.JUSTICE ADARSH KUMAR GOEL, MR.JUSTICE AJAY KUMAR MITTAL, JJ. Ms. Urvashi Dhugga, Senior Standing Counsel for the appellant. Mr. P.K.Mutneja, Advocate for the respondent A DARSH KUMAR GOEL, J ( Oral) . 1. This order will dispose of ITAs No.485, 486, 487 and 488 of 2010 as it is stated that al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax Department cannot be asked to go and obtain clearance from a committee which has no jurisdiction over them and even the provisions of the Income Tax Act, 1961 and the Income Tax (Appellate Tribunal) Rules do not permit exercise of such powers by the Tribunal? 3. The Assessing Officer made assessment under Minimum Alternative Tax under Section 115JB. On appeal the CIT(A) partly all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6. Accordingly, question raised is answered in favour of the revenue and against the assessee. The appeals are allowed. Impugned orders are set aside. Matters are remanded to the Tribunal for fresh decision in accordance with law. 7. The parties may appear before the Tribunal for further proceedings on May 30,2011. 8. A photocopy of this order be placed on the file of each connected ..... X X X X Extracts X X X X X X X X Extracts X X X X
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