2018 (12) TMI 1391

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..... unsel. O R D E R CM APPL.27246/2018 For the reasons stated in the application, the delay of 57 days in refiling is condoned. ITA 731/2018 The counsel for the respondent has obtained instructions in terms of the last order and states that this is a case of remand. The Income Tax Appellate Tribunal ('Tribunal', for short) had to record findings and make observations to set aside the order of C .....

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..... view and set aside the direction for remand. However, we are not making any comments and giving detailed reasons on merits to avoid prejudice. Observations of the Tribunal are factual. 4. Tribunal was required to set aside the findings recorded by Commissioner of Income Tax (Appeals) and therefore, certain observations have been made. These observations were only for the decision of the appeal by .....

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