2009 (1) TMI 397

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.....-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 assessment year 2004-05, which was an appeal prefer....

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....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 the assessee was entitled to registration under s....

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....e 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 the assessee under section 12A of the Act. The operative part of th....