2015 (8) TMI 535

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..... ing on the same by the Tribunal. Likewise, the Commissioner had also not dealt with this aspect. - Matter remanded back - Decided in favour of assessee. - Civil Appeal No. 608 of 2005 - - - Dated:- 28-4-2015 - A.K. Sikri and Rohinton Fali Nariman, JJ. Shri M.P. Devanath, V. Lakshmikumaran, Vivek Sharma, Ms. L. Charanaya, Aditya Bhattacharya, R. Ramachandran, Hemant Bajaj, Ambrish Pandey, A .....

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..... be justified. We find that this contention is specifically noted in para 2.3 of the impugned judgment but there is no finding on the same by the Tribunal. Likewise, the Commissioner had also not dealt with this aspect. 4. In these circumstances, insofar as claim of interest is concerned, we remand the matter back to the Commissioner to decide the same in accordance with law. 5. The appeal is .....

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