2008 (4) TMI 455

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....wing question is proposed for admission of this appeal: "Whether the Appellate Tribunal is right in law and on facts in confirming the order passed by the Commissioner of Income-tax (Appeals) in deleting the addition of Rs.18,00,000 made by the Assessing Officer under section 68 of the Act, in respect of unaccounted cash credit?" 2. The Tribunal has considered the issue as under: "Learned....

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....efore the Settlement Commission. Therefore, we restore this issue to the file of Assessing Officer for limited purpose. That is verify the fact that Mr. Morabia has paid the tax thereon or not. If Shri Morabia has paid the tax before the Settlement Commission this matter is restored for this limited purpose. If Mr. Morabia has not paid a tax, a matter may be decided as per law.' 5 Respectfully ....