TMI Blog2017 (8) TMI 1511X X X X Extracts X X X X X X X X Extracts X X X X ..... AO on the job work got done outside the specified area, i.e. Himachal Pradesh and on the trading receipt from sale of unused papers - Held that:- The matter is remanded to the Tribunal for fresh adjudication on Question No. (iii) after affording an opportunity of hearing to the parties. - ITA-94-2017 (O&M) - - - Dated:- 8-8-2017 - Mr. Ajay Kumar Mittal And Mr. Amit Rawal, JJ. Mr. Rajesh Katoch, Senior Standing Counsel for the appellant. Mr. Pankaj Jain, Senior Advocate with Mr. Sachin Bhardwaj, Advocate for the respondent. Ajay Kumar Mittal, 1. This appeal has been filed by the revenue under Section 260A of the Income Tax Act, 1961 (in short the Act ) against the order dated 13.6.2016 (Annexure A-III) passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Pradesh and on the trading receipt from sale of unused papers, following its decisions in the case of the assessee for the assessment years 2005-06 to 2009-10, against which the appeals filed by the revenue are still pending adjudication in ITA Nos. 117 to 122 of 2013 before this Hon'ble Court? 2. Put shortly, the relevant facts necessary for adjudication of the instant appeal as discernible from the record are that the assessee is engaged in the business activity of publication and printing. The assessee e-filed its return of income on 29.9.2010 declaring the total income at ₹ 6,06,45,948/-. The case was selected for scrutiny under CASS and notice dated 2.9.2011 under Section 143(2) of the Act was issued. Subsequently, statu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd partly allowed the appeal. Against the order, Annexure A-II, the assessee and the revenue filed separate appeals before the Tribunal, who vide order dated 13.6.2016 (Annexure A-III) allowed the appeal filed by the assessee and deleted the addition on account of disallowance of interest expenditure. However, the appeal of the revenue was dismissed. Hence, the present appeal by the revenue. 3. We have heard learned counsel for the parties. 4. Learned counsel for the parties were ad-idem that question Nos. (i) and (ii) relating to deletion of addition of ₹ 1,22,51,965/- on account of disallowance of interest expenditure stands concluded by the decision dated 17.4.2017 passed by this Court in ITA No.163 of 2017 [The Pr. Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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