2014 (9) TMI 1210

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..... OF 2013, 149 or 2014 - -
Income Tax
Mr. N.Kumar And Mrs. Rathnakala, JJ. Sri Chithanya K.K. For The Appellant. Sri Jeevan J.Neeralgi, Sri K.V.Aravind For The Respondent. JUDGMENT These appeals are preferred by the assessees, challenging the order passed by the Tribunal. Though the Tribunal gave them relief, they have preferred these appeals challenging the other grounds which was not .....

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..... for the assessees contends that the assessees were entitled to the relief even on the alternative ground and if it is not considered, it is likely that the finding recorded by the Commissioner of Income Tax (Appeals) would stand, which may be held against them in future. 5. In this circumstance, we deem it proper to remit these matters back to the Tribunal to record the findings on merit, even .....

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