TMI Blog2014 (7) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 693 - Punjab and Haryana High Court] - Held that:- Actually the Tribunal has not rendered finding in view of non-availability of materials before it and the assessing authority has been directed to re do the matter – thus, there was no reason to consider the matter - when the matter is re-done pursuant to the remand, the authority will also consider the decision in CIT v. Harayana Financial C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, the appellant preferred further appeal. In that appeal, the Tribunal remanded the matter back for consideration. The main issue with which we are concerned is the additions made in respect of OTS collection and revenue recovery collection. In respect of these two items, the matter was remanded to the authorities below. Following are the findings which we noticed at paragraph 4.3. of the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee with reference to the terms and conditions relating to the concerned borrower and then only, in our view, he would be in a position to determine about the tax ability of these receipts. Admittedly, this exercise has not been carried out by the assessing officer. Before us, the assessee has furnished copies of Recovery policy 2007 - 08, which lists out the terms and conditions relating to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant by virtue of the decision in Commissioner of Income Tax v. Haryana Financial Corporation (2012) 340 ITR 288( P H) . 4. We find that this a case where actually the Tribunal has not rendered finding in view of non availability of materials before it and the assessing authority has been directed to re do the matter. In such circumstances, we do not find any reason to consider this matter. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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