2013 (10) TMI 317

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....nd had desired that the CIT(Appeals) should examine whether the sales tax was actually deposited with the Government authorities and thereafter to decide the appeal bearing in mind such observations." 3. For the purpose of this Tax Appeal and for final disposal thereof, we frame the following substantial question of law,      "Whether, the Income Tax Appellate Tribunal was right in law in upholding the addition of Rs.18,83,613/- under Section 69C of the Income Tax Act, 1961, the Tribunal had set out parameters for CIT Appeals to examine the question on the basis of certain observations?" 4. The revenue had questioned the order of CIT (Appeals), dated : 11.10.2004, before the Tribunal in which the CIT(Appeals) ha....

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....d the addition made by the Assessing Officer. 6. This time around, the assessee approached the Tribunal against the order passed by the CIT(Appeals) after remand and primarily contended that the CIT(Appeals) traveled beyond the scope of the remand proceedings. The Tribunal, however, did not upheld such contention and vide impugned order confirmed the addition also. 7. We have heard learned Counsel for the parties. Shri. M.J. Shah, repeated his contentions, which he had made on 03.12.2012, when we had issued the notice for final disposal. 8. Learned Counsel, Mr. Manav Mehta, for the department, on the other hand, contended that the Tribunal had merely remanded the issue for fresh consideration by the CIT(Appeals) and there were no d....

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.... if it was already deposited with the Government, then, the question of taxing the same would not arise,      (2) The tribunal permitted the CIT(Appeals) to reconsider the issue in light of the above observations. Thus, this sets out the parameters, within which the CIT(Appeals) had to reconsider the question,      (3) If the Tribunal was of the opinion that irrespective of whether the question of retention or otherwise by the assessee of the three percent element of the Sales Tax, the entire amount of Rs.18,83,000/- was liable to be taxed in the hands of the assessee under Section 69 of the Act, there was no purpose for the Tribunal to remand the issue before the CIT Appeals for verifying any S....