TMI Blog2013 (11) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1961 {“Act” for short}. It is also not in dispute that the Tribunal was required to consider post-amended provision of section 271 [1] of the Act. Under the circumstances, the impugned judgment and order passed by the Tribunal cannot be sustained and the same deserves to be quashed and set-aside - matter remanded back to ITAT for fresh decision. - Tax Appeal No. 2581 of 2009 - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate appearing for the appellant-Revenue and Shri Manish J. Shah, learned advocate appearing on behalf of the respondent and considering the impugned judgment and order dated 24th July 2009 passed by the Tribunal, it appears that while allowing the appeal preferred by the assessee, the Tribunal has relied upon the decision in case of CIT v. Parmanand M. Patel, reported in 278 ITR 3 (Guj). It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the either parties and solely on the aforesaid ground, the impugned judgment and order dated 24th June 2009 passed by the Tribunal is hereby quashed and set-aside and the matter is remanded to the Tribunal to decide and dispose of the said appeal afresh in accordance with law on merits and considering the amended Section 271 [1] of the Act. Present Tax Appeal is accordingly allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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