TMI Blog2014 (8) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... ard again, the Tribunal did not commit any error in deciding all aspects of the matter and which were subject matter of the Appeal - when an opportunity has to be given in terms of the Supreme Court's order to the Assessee, then, it could not be held that as to how the Tribunal committed any error of law apparent on the face of the record or acted perversely in directing the AO to examine the aspect – Decided against Revenue. - Income Tax Appeal No. 1272 of 2013, Notice of Motion No. 1273 of 2013 - - - Dated:- 24-7-2014 - S. C. Dharmadhikari And B. P. Colabawalla,JJ. For the Appellant : Mr. Percy Pardiwala, Chandana Salgaocar, Siddharth Bawa And C. M. Lokes For the Respondent : Mr. Arvind Pinto JUDGMENT P. C. 1. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Fresh. By mistake in the Assessment Year 2000-2001 the Assessee applied conversion factor of 250 gms. per cake which was wrongly taken from Liquid Soap and applied it as a conversion factor for Dettol Soap Fresh. The Honourable Supreme Court recorded the Department's statement that this aspect was not communicated to the Assessing Officer. Mr.Pardiwala submits that specifically for reexamining this aspect of conversion factor applicable to soap in the present case the Honourable Supreme Court expressed no opinion on merits. The orders passed by the High Court and the Tribunal earlier were set aside and the matter was remitted to the Tribunal for denovo consideration. Mr.Pardiwala submits that if the matter was remitted with specific di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 course does not seem to be seriously objected either. Secondly, the Tribunal's order in this case must be read in its entirety. The Tribunal adverted to the proceedings before the Honourable Supreme Court and the additional affidavit filed by the Assessee. The Assessee accepted the mistake in detail and the quantitative figures of stock as given in the Schedue17. In these circumstances and when an opportunity has to be given in terms of the Supreme Court's order to the Assessee, then, we do not see how the Tribunal committed any error of law appare ..... X X X X Extracts X X X X X X X X Extracts X X X X
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