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TMI Blog2020 (11) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... vity) in I.T.A.No.2146/Chny/2019 for the Assessment Year 2015-16. This appeal was admitted on 09.10.2020 on the following Substantial Questions of Law: "1.Whether on the facts and in the circumstances of the case, the Tribunal was right in setting aside the order passed by the Assessing officer for re-examination, especially when the Assessing Officer had duly examined the matter while passing the assessment order? 2. Whether on the facts and in the circumstances of the case, the Tribunal was right in remitting the issue back to the file of the Assessing Officer by quoting the decision in the case of Kanhaiyal and Sons (HUF) in ITA.No.1849/Chny/2014 Sunil Kumar Lalwani and that Aashesh Kumar Lalwani wherein the onus has been shifted to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Tribunal or before the High Court or before the Hon'ble Supreme Court of India. Under Section 2(j) "disputed tax" has been defined. In terms of Section 3, where a declarant means a person, who files a declaration under Section 4 on or before the last date files a declaration to the designated authority in accordance with the provisions of Section 4 in respect of tax arrears, then, notwithstanding anything contained in the Income Tax Act or any other law for the time being in force, the amount payable by the declarant shall be determined in terms of Section 3(a-c) thereunder. 5. The First Proviso to Section 3 states that in case, where an Appeal or Writ Petition or Special Leave Petition is filed by the Income Tax authority on any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he application at the earliest in accordance with the said Act and communicate the decision to the assessee at the earliest. As observed, the assessee is given liberty to restore this appeal in the event the ultimate decision to be taken on the declaration filed by the assessee under Section 4 of the said Act is not in favour of the assessee. If such a prayer is made, the Registry shall entertain the prayer without insisting upon any application to be filed for condonation of delay in restoration of the appeal and on such request made by the assessee by filing a Miscellaneous Petition for Restoration, the Registry shall place such petition before the Division Bench for orders. 8. With this observation, the Tax Case Appeal stands disposed o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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