2009 (1) TMI 397

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....rt was delivered by 1. DEEPAK VERMA J.-Sri M. V. Seshachala, learned counsel appeared on behalf of the appellants. 2. Heard on admission. Records perused. 3. The Revenue is in appeal under section 260A of the Income-tax Act, 1961, against the order dated September 28, 2007, passed by the Income-tax Appellate Tribunal, Bangalore Bench "B", in appeal I. T. A. No. 605/Bang/07 for the assessm....

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....the matter from all angles, the Tribunal in its wisdom thought it fit to pass the following judicial directions which are reproduced herein below : "The assessee is a State Government controlled organization which is bound by rules and relations framed under the Act and, therefore, we do not find any infirmity in the contention of learned counsel for the assessee that coupled with the fact that....

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....the provisions as available in the Constitution of India and on the authority of judgments of various High Courts, the Tribunal has only remitted the matter to the Assessing Officer to reconsider the matter afresh after affording an opportunity of hearing to both parties. The impugned operative part of the order does not indicate or show that the direction has been given to grant registration to t....