https://www.taxtmi.com/caselaws?id=12993 Where the Income-tax Appellate Tribunal remits an assessment for de novo consideration and does not finally decide the additions or disallowances on merits, no substantial question of law arises for High Court interference under section 260A. The Tribunal had upheld revision under section 263 only to the extent of cancelling the assessment and sending the matter back for fresh adjudication, leaving the correctness of the disputed additions and claimed payments to partners open for reconsideration. The High Court therefore declined to enter the merits and dismissed the appeal in limine, while the issues remain to be examined afresh in de novo assessment and any further appellate proceedings. en-us Thu, 10 May 2001 00:00:00 +0530 Mon, 25 May 2009 17:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12993 Where the Income-tax Appellate Tribunal remits an assessment for de novo consideration and does not finally decide the additions or disallowances on merits, no substantial question of law arises for High Court interference under section 260A. The Tribunal had upheld revision under section 263 only to the extent of cancelling the assessment and sending the matter back for fresh adjudication, leaving the correctness of the disputed additions and claimed payments to partners open for reconsideration. The High Court therefore declined to enter the merits and dismissed the appeal in limine, while the issues remain to be examined afresh in de novo assessment and any further appellate proceedings. Case-Laws Income Tax Thu, 10 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12993