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TMI Blog2019 (11) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... hority along with the Competent Authority has come up in this appeal under Section 260A of the Income Tax Act, 1961 ('Act' for short) impugning the order of the Tribunal, in setting aside the order of assessing authority and appellate authority and consequently remanding the same for fresh consideration by the assessing authority. 2. The sole respondent herein is assessee before the 2nd appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer by the order of appellate authority dated 26.02.2014. The same was taken up in appeal before the Income Tax Appellate Tribunal, Bengaluru Bench 'A', where the appeal by the assessee in ITA Nos.673 & 674/Bang/2014 (Assessment years 2009-10 and 2010-11) came to be allowed by order dated 25.04.2018 wherein the Tribunal, while allowing the appeal set aside the order of Assessing Authority as w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling of same by the person disbursing interest to the authorities is procedural and not mandatory. 5. It is further observed that in the event the assessing authority decides to look into the same, it could be called for while taking up the same for assessment. In the instant case, though the assessing authority entertained doubt regarding the respondent herein collecting such form before disburs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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