https://www.taxtmi.com/caselaws?id=767617 HC dismissed the review petition, holding no ground for review. ITAT had allowed the appeal, held the proviso to Section 2(15) inapplicable to the respondent, and set aside the CIT(E) order remanding the matter to the AO for fresh assessment. The HC found the impugned order rested on counsel's concession and a remand in light of Apex Court decisions, so it did not attract review jurisdiction. Applying the Supreme Court ratio, the court concluded the review petitioner failed to establish any valid basis to reopen the earlier order. en-us Thu, 27 Feb 2025 00:00:00 +0530 Fri, 29 Aug 2025 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767617 HC dismissed the review petition, holding no ground for review. ITAT had allowed the appeal, held the proviso to Section 2(15) inapplicable to the respondent, and set aside the CIT(E) order remanding the matter to the AO for fresh assessment. The HC found the impugned order rested on counsel's concession and a remand in light of Apex Court decisions, so it did not attract review jurisdiction. Applying the Supreme Court ratio, the court concluded the review petitioner failed to establish any valid basis to reopen the earlier order. Case-Laws Income Tax Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767617