TMI Blog2016 (7) TMI 1469X X X X Extracts X X X X X X X X Extracts X X X X ..... ting aspects or scope of enquiry should be restricted by the observations already made by higher authorities i.e. DRP/Tribunal? - Held that:- Revenue did not dispute that Tribunal has found certain factual aspects relating to functions of Assessee not properly examined, appreciated and adjudicated by Assessing Authority/TPO. When in respect to factual aspects, matter is remanded, authority who has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Kaushal Jayendra Thaker, JJ. For the Appellant :- Suyash Agarwal, Deepak Chopra, Manasvini Bajpai For the Respondent :- S.C.,Gaurav Mahajan ORDER 1. Heard Sri Deepak Chopra, Advocate, assisted by Sri Suyash Agarwal, learned counsel for appellant and Sri Gaurav Mahajan for respondents. 2. This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olved in some cases in placing orders for certain spares, from factories but this does not make Assessee a manufacturer. Instead of buying goods off the shelf, it is buying spares by placing job work order from manufacturer. But simultaneously Assessee was also laying down design, specification etc. which was the job of manufacturer of Car who does such function. Tribunal having said so, came to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be left to be bound by certain findings of Dispute Resolution Panel (in short 'DRP') or the Tribunal. 7. The substantial questions of law therefore, sought to be raised in this appeal is when a remand order is passed to examine substantial factual issues, Assessing Officer/TPO should be allowed to consider the matter/issues on which remand is made by taking into account entire rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that the parties shall be at liberty to raise entire factual issues before Assessing Officer/TPO in respect of grounds on which Tribunal has remanded the matter and any observation otherwise made on these factual aspects either by Tribunal or Dispute Resolution Panel shall not be treated to be binding upon Assessing Authority/TPO. 10. Appeal stands disposed of accordingly. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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