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of <h1>Court remands appeals to Tribunal for fresh decision after considering previous order</h1> <h3>Commissioner of Income-Tax-II, Amritsar Versus Smt. Harmohan Kaur</h3> The Court disposed of 38 appeals involving common questions by remanding the matters to the Tribunal for a fresh decision on merits after following a ... Deleting the addition - Transaction of sale of jewellery - The Tribunal has followed the very same order which has been gone into on merits in our order passed in Commissioner of Income-Tax-II, Amritsar Vs. Sh. Tejinder Singh, HUF (2011 -TMI - 203492 - PUNJAB AND HARYANA HIGH COURT) whereby remanded the matter to the Tribunal for fresh decision after due opportunity to the parties to be heard on merits - The appeals stand disposed of accordingly. Issues:- Disposal of 38 appeals involving common questions- Appeal under Section 260A of the Income Tax Act, 1961- Substantial questions of law raised regarding the deletion of addition made by the A.O. on account of transaction of sale of jewellery- Following the order of the Special Bench of ITAT, New Delhi- Accepting the genuineness of the jewellery transaction based on probabilities- Application of different yardsticks and standards by the ITAT- Remanding the matters to the Tribunal for fresh decision on meritsAnalysis:1. The judgment pertains to the disposal of 38 appeals that involve common questions. The issues raised in these appeals are covered by a previous order of the Court in a specific case. The Court decides to dispose of the appeals in the same terms as the previous order and remands the matters to the Tribunal for a fresh decision on merits after allowing both parties to be heard.2. One of the appeals, ITA No.585 of 2009, was filed under Section 260A of the Income Tax Act, 1961. The appeal challenges the order of the Income Tax Appellate Tribunal regarding the addition made by the Assessing Officer on account of a transaction of sale of jewellery. The appeal raises substantial questions of law related to the justification of the Tribunal's decision, the following of a Special Bench order, contradictory findings, acceptance of genuineness based on probabilities, and the application of different standards by the ITAT.3. The Court, while acknowledging the usual practice of issuing notices to the concerned assesses, deems it unnecessary in this case due to the Tribunal following a previous order that has been reviewed on merits by the Court. The Court decides to remand the matters to the Tribunal for a fresh decision on merits in accordance with the law after providing both parties with an opportunity to be heard.4. It is clarified that the order is passed without notice to the assesses due to the reasons mentioned earlier. The respondents are given the liberty to move the Court for appropriate orders if they are aggrieved by this decision. The appeals are disposed of accordingly, and a copy of the order is to be placed in each connected case file for reference.
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