TMI Blog2017 (9) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... AT only where it is absolutely necessary. It could be either because of lack of clarity on factual aspects or because some facts have emerged since the order of the TPO that require to be taken into consideration since it would have a bearing on the outcome. Further the remand order in such circumstances should clearly spell out what the scope of the remand is. Where all the relevant facts are already before the ITAT and the parties have no new material to provide, simply remanding the issue to the TPO without rendering a finding thereon would be an abdication of the functions of the appellate body. Question framed by the Court is answered in the affirmative i.e. in favour of the Assessee and against the Revenue. - ITA No. 810/2017 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed its revised return of income on 19th February 2003. 7. It is explained that in this AY 2002-03, the Assessee had written back in its Profit and Loss Account the provisions amounting to ₹ 13,26,92,937/- created by it in the earlier years and accordingly increased its income to that extent. In the computation of income under the Act for AY 2002-03, the Appellant should have reduced ₹ 13,26,92,937/- from its income. Instead it inadvertently increased its taxable income by adding the provision thereby increasing its income offered to tax by ₹ 26,53,85,874/- (double of ₹ 13,26,92,937/-). 8. The return was picked up for scrutiny and a questionnaire was issued by the Assessing Officer (AO). Thereafter, an asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11. In the further appeal by the Assessee, the ITAT again agreed with the Assessee that the CIT (A) should not have rejected the claim of the Assessee merely on the technical ground. The ITAT held that the decision of this Court Jai Parabolic Springs (supra) would be applicable. Nevertheless, in spite of granting relief itself, the ITAT remanded the matter to the file of the CIT (A) with direction to re-decide this ground strictly on merits, in accordance with law . 12. When the factual and legal position was clear, there was no need at all for the ITAT to have remanded the matter to the CIT (A). Recently, in an order dated 8th May, 2017 in ITA No.165/2017 ( Alcatel -Lucent India Ltd. v. Deputy Commissioner of Income Tax ) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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