2015 (3) TMI 454

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..... .P. Dharmadhikari, J.] Heard Advocate Shri Anand Parchure for the appellant and Advocate C.J. Thakar for the respondent assessee.  2] Advocate Shri Anand Parchure has pressed question no.2 as substantial question of law. Said question reads as under :" "2. Whether on facts and the circumstances of the case the Hon'ble ITAT is justified in law in drawing the conclusion that to avoid multipl .....

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..... nd the benefit has been given to the assessee. He also submits that the said determination has attained finality and avoid exercise in futility present matter should also be dismissed as no substantial question of law arises. 3] Advocate Shri Parchure submits that the said orders passed after remand by ITAT are subject to further challenge and therefore have not attained finality. He further stat .....

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..... e, not in a position to agree with the contention of Advocate Shri C.J. Thakkar that because of subsequent assessment orders in favour of the assessee, remanding back the present appeal to the ITAT would be an empty formality. Accordingly we answer the substantial question of law in favour of the appellant department. 5] The appeal is placed back before the ITAT for its fresh consideration in acc .....

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