TMI Blog2011 (9) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... de the matter uninfluenced by the earlier order of CIT under Section 263 of the Act as well as the impugned order passed by the High Court. Accordingly, the impugned order is set aside and the civil appeal filed by the assessee stands disposed of. Till the appeal is heard and disposed of by CIT (Appeals), the order passed by the Court on 5th January, 2011 (2010 -TMI - 206669 - Himachal Pradesh Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee preferred an appeal to the Income-tax Appellate Tribunal ['Tribunal', for short]. That appeal was allowed by the Tribunal. The High Court, in the appeal preferred by the department, came to the conclusion that the Tribunal had not answered some of the issues, which stood decided by the CIT under Section 263 of the Act. In the circumstances, the High Court set aside the order of the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, 2011, we direct CIT (Appeals) to decide the matter uninfluenced by the earlier order of CIT under Section 263 of the Act as well as the impugned order passed by the High Court. Accordingly, the impugned order is set aside and the civil appeal filed by the assessee stands disposed of. Till the appeal is heard and disposed of by CIT (Appeals), the order passed by the Court on 5th January, 2011 wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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