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TMI Blog2014 (8) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Mr. Arvind Pinto JUDGMENT P. C. 1. This Appeal challenges the order passed by the Income Tax Appellate Tribunal in Income Tax Appeal No.2500/Mum/2009 dated 23.01.2013. The Assessment Year in question is 2000-2001. 2. Mr.Pardiwala, learned Senior Counsel appearing for the Appellant/ Assessee, submits that the matter was earlier decided by the Income Tax Appellate Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... know the conversion factor applied for the last three years. That is how the additional/ supplementary affidavit was filed and thereafter, the Honourable Supreme Court passed the final order on 03.09.2012 in the Special Leave Petition of the Revenue. It noted that the Assessee took a stand that the actual conversion factor was 75 gms per cake for Dettol Soap Fresh. By mistake in the Assessment Ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal acted beyond its jurisdiction and passed the impugned order. In that the Tribunal firstly wrongly recorded the concession of the Assessee's Advocate who later on clarified that he had no instructions to concede to any remand much less argue the Appeal. He was instructed to seek an adjournment. Secondly, the Tribunal could not have then held that the Commissioner of Income Tax was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we do not see how the Supreme Court's order and in the given facts and circumstances could be seen as restricted only to one aspect. The entire Appeal was made over to the Tribunal. If the Appeal was to be reheard again, then, in the given facts and circumstances the Tribunal did not commit any error in deciding all aspects of the matter and which were subject matter of this Appeal. That cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt's order cannot be read as preventing the Tribunal from remitting and directing the Assessing Officer to examine the matter and in the light of the Supreme Court's order. Such course adopted and in the peculiar facts and circumstances does not suffer from any error of law apparent on the face of the record or perversity. More so when we do not find that the Tribunal's order results ..... X X X X Extracts X X X X X X X X Extracts X X X X
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