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TMI Blog2024 (5) TMI 1302X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent : None JUDGMENT K V ARAVIND, J., The above appeal is under Section 260A of the Income Tax Act, 1961 (for short 'Act'), by the Revenue aggrieved against the order passed by the Income Tax Appellate Tribunal (for short 'ITAT') in ITA No. 186/PAN/2018 for the assessment year 2014-15 dated 05.04.2022. 2. The revenue has raised following substantial questions of law for consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... progress and the liability to close the mine has not arisen? iii. Whether on the facts and in the circumstances of the case and in law, the Tribunal is justified in holding that the 'pit filling' expenses not actually incurred, are allowable expenses without referring to and which is not in conformity with the Supreme Court Judgment in the case of M/s New India Mining Corporation (P) L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 12.02.2018 allowed the appeal in part by estimating the pit filling expenses at Rs. 104 per ton. 5. The revenue being aggrieved against the order of CIT(A) preferred appeal before the Tribunal. The Tribunal proceeded to hold that the estimation of pit filling expenses made by CIT(A) is without any basis. The Tribunal further recorded that the addition/disallowance made by the assessi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill the mining pits does not arise. In the circumstances, the order of the Tribunal remanding the matter to the assessing officer for reconsideration is without any purpose. 7. We have heard learned Senior Standing counsel for the appellant/revenue Shri. Y.V. Raviraj and perused the appeal papers. 8. The assessing officer has disallowed the entire claim of expenditure by way of provision towards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal remanding the matter to the assessing officer is without expressing any opinion on merits of the case. The order of remand would not prejudice the interest of the revenue or the assessee. No substantial question of law would arise for consideration of this Court from the order of Tribunal. 10. In view of the above, we are of the considered opinion that no substantial question of law would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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