2014 (7) TMI 1199

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..... der Section 260A of the Income Tax Act, 1961 (for short 'the Act') challenging the order passed by the Income Tax Appellate Tribunal, Bangalore Bench 'A' (for short 'the Tribunal'), whereby the Tribunal set aside the order passed by the Commissioner of Income Tax, Bangalore passed in proceedings under Section 263 of the Act. 2. The Assessing Officer in the assessment order .....

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..... planation offered for such differential treatment. The Assessing Officer has completed the assessment without making any enquiry about the correctness of the claim of the assessee. Therefore, set aside the assessment and remanded the matter to the Assessing Officer to reexamine the whole issue afresh and pass orders after giving adequate opportunity to the assessee. 3. Aggrieved by the said order .....

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..... by the Assessing Authority is neither erroneous nor prejudicial to the interest of the Revenue. Therefore, set aside the order passed by the Commissioner and restored the assessment order. Being aggrieved by the said order, the Revenue is before this Court in appeal. 4. This appeal was admitted to consider the following substantial question of law: "Whether the Tribunal was correct in holding t .....

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