TMI Blog2018 (12) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... OF INCOME TAX reported in [2016 (5) TMI 114 - KARNATAKA HIGH COURT]] to contend that the Tribunal ought to have arrived at a conclusion rather than remanding the matter further back to the Assessing Officer but the facts narrated therein would indicate that the matter was initially remanded by the High Court to the Tribunal for a fresh consideration, but the Tribunal further remanded the matter back to the Assessing Officer. Therefore, we are of the view that the said judgment would not help the appellant, in any manner. No substantial question of law - Income Tax Appeal Nos. 75-76 of 2018 - - - Dated:- 22-11-2018 - Mr. Justice Ravi Malimath And Mr. Justice K. Natarajan For the Appellant : Sri Chythanya K.K., Advocate For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal assigned reasons for remanding the matter in paragraph No. 2, which reads as under: 2. At the very outset, it was submitted by the learned AR of the assessee that one of the grounds raised by the assessee is this that the assessment order passed in the name of nonexistent company is void and it is an incurable defect in the eyes of law. At this juncture, the bench wanted to know the finding of CIT (A) on this issue. He submitted that the learned CIT (A) has decided this issue as per Para 9.1 of his order. The bench observed that this order of CIT (A) in Para 9.1 of this order is very cryptic because from the same, it is not coming out as to what are the objections of the assessee and what is the finding of CIT (A) in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ections, therefore, it is necessary that the matter was remanded to the C.I.T. (A) to enable him to pass a speaking and reasoned order. We are of the view that, firstly, no substantial question of law arises for consideration in this appeal. Even otherwise, the matter has been remanded for a fresh consideration, on reasons, which we find acceptable. Therefore, we do not find any ground in this appeal. 8. Further, the appellant's counsel relies on the judgment in the case of DELL INTERNATIONAL SERVICES INDIDA (P.) LTD. v. ASSISTANT COMMISSIONER OF INCOME TAX reported in [(2016) 382 ITR 37 (KARN)] with reference to paragraph No. 8 and contends that the Tribunal ought to have arrived at a conclusion rather than remanding the matter f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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