2014 (4) TMI 861

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.... Tax<br>Akil Kureshi And Sonia Gokani,JJ. &nbsp; ORDER (Per : Honourable Mr. Justice Akil Kureshi) In response to the notice issued by us for final disposal of the Tax Appeal No. 2241/2010, learned counsel Shri M.R Bhatt appeared for the Revenue. In such order dated 25th January 2012, we had recorded as under :- "Placing reliance on the decision of the Apex Court reported in 327 ITR 45....

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....to this question would decide whether the assessee had a liability to deduct tax at source, which he failed in doing so. On the other hand, learned counsel Shri Bhatt for the Revenue supported the order of the Tribunal contending that it is a mere remand by the Tribunal requiring the Assessing Officer to reexamine the fact in light of the decision of the Tribunal Special Bench in case of Prasad....