2017 (12) TMI 813

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. The appellant-revenue in both these appeals under section 260A of the Income Tax Act, 1961 (hereinafter referred to as the "Act") has challenged the common order dated 20.12.2016 made by the Income Tax Appellate Tribunal, Rajkot Bench, Rajkot (hereinafter referred to as the "Tribunal") in ITA No.513/Rjt/2012 and ITA No.515/Rjt/2012 respectiv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The assessee carried the matter in appeal before the Commissioner (Appeals), who, after obtaining the remand report, reversed the order passed by the Assessing Officer. The revenue carried the matter in appeal before the Tribunal, which dismissed the appeal and confirmed the order passed by the Commissioner (Appeals). 5. Mr. Manish R. Bhatt, Senior Advocate, learned counsel for the appellant ass....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... entire paper-book could be pinpointed to indicate any irregularity or infirmity in the findings recorded by the Commissioner (Appeals). The Tribunal has further noted that it has come on record that the assessee had collected Form No.27C in support of its TCS collection. The Commissioner (Appeals) had sought a remand report thereon and the Assessing Officer did not comment any adverse material in....