TMI Blog2008 (12) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... ring into the dispute – assessee’s plea is that revenue had been preferred any appeal and the issue had become final - hence appeals are remanded to the Tribunal for a consideration afresh - 1349/08, 1350/08, 1351/08, 1352/08, 1353/08 & 1354 - - - Dated:- 11-12-2008 - BADAR DURREZ AHMED and RAJIV SHAKDHER JJ. CORAM:- HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE RAJIV SHAKDHE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued to be an accrued liability and, therefore, allowable as an expenditure in the year of accrual. Unfortunately, the Tribunal has not returned any finding on this aspect of the matter. 2. Consequently, we feel that the impugned order requires to be set aside and the matters to be remanded to the Tribunal for a consideration on this aspect of the matter. According to the learned counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding the matters to the Tribunal for a consideration on this aspect of the matter, the Tribunal would examine as to whether the revenue had preferred any appeal therefrom or not and the effect thereof. 4. The impugned order is set aside. The appeals are remanded to the Tribunal for a consideration afresh as per the directions given above. The matters be placed before the Tribunal on 15.01.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
