TMI Blog2013 (10) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... er; that the Assessing Officer had no role to play as this was a case involving transfer pricing and it was scrutinized by the Dispute Resolution Panel comprising of three Commissioners - Order passed by the assessing authority is following the directions issued by the Dispute Resolution Panel; that the remand order is clearly not sustainable - The order of the Tribunal is set aside and is remande ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal remanded the matter to the assessing authority to re-examine the matter in the light of certain Judgments which had been relied upon by the assessee as supporting the case of the assessee and relating to the questions of eligibility/entitlement of the exemption under section 10A of the Act. 4. The appeal had been admitted by this court overruling certain office objections and had been admitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt? 5. There was initially interim stay granted and on that day and later on 25.10.2012, further interim order was passed on IA No.2/2012 filed by the appellant - assessee as under: "Heard the learned counsel for the appellant as also the respondent. Objections, if any, to IA No.2/2012 within four weeks from today. In the meantime, interim stay of Annexure-T." 6. Annexure- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aspect and the matter has to be decided by the Tribunal. 10. Appearing on behalf of the revenue, submission of Sri. K.V. Aravind, learned standing counsel for the respondent-revenue is also to the same effect that the remand order is not sustainable as for no reason, the matter is remanded to the Assessing Officer; that the Assessing Officer had no role to play as this was a case involving trans ..... X X X X Extracts X X X X X X X X Extracts X X X X
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