2012 (4) TMI 298

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....ila, Siddharth Kapila, Pravesh Sharma and Rupesh for the Respondent. JUDGMENT 1. Appeal by the Revenue against the order dated 7.4.2006 passed in ITA No.42/Bang/2003 Annexure-A whereby at the instance of the Revenue the Tribunal has set aside the appellate order of the Income Tax Commissioner for Appeals and has remanded the case for de novo assessment to the Assessing Officer for considerat....

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....such premise as per the order dated 14.3.2001 Annexure-C. The assessee had appealed to the Appellate Commissioner in appeals and met with success as the appellate authority was of the view that reliance placed by the assessing authority and the judgment of the Supreme Court in the case of the Sundaram Finance Ltd. v. State of Kerala AIR 1966 SC 1178 which in turn had been referred to by the Financ....

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....the Supreme Court etc. It is in this background the Revenue is in appeal before us. 4. We have heard Sri. I.K. Indrakumar, learned counsel for the appellant/revenue and Smt. Shashi Kapila for the respondent assessee. 5. While it is true that as submitted by Indrakumar that the Tribunal has not gone into the merits of the view taken by the Commissioner Income Tax Appeals, but at the same time....