2014 (2) TMI 1149

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....r dated April 29, 2011. 2.1. Opening the arguments for and on behalf of the assessee, it was submitted by the learned authorised representative (AR), the assessee's counsel, that the appeal raises two issues, each of which is covered by the decision by the Tribunal in its own case for the earlier years, i.e., the assessment years 2007-08 and 2008-09. Proceeding issue-wise, he continued, the first issue is in respect of disallowance under section 37(1) of the Act in respect of training expenditure of the daughter of the company's chairman- cum-managing director. The Tribunal has for the earlier years restored the matter back to the file of the Assessing Officer, taking us through the relevant part of the said orders. A like restorat....

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....es of both parties by the Tribunal and, finding the issue as factually indeterminate, restored the matter back to the file of the Assessing Officer. No improvement in their respective cases having been made for the following year (assessment year 2008-09), the same course was followed by the Tribunal. The same position continues to obtain for the current year as well, as apparent from the orders of the authorities below. Even otherwise, it would not be proper for the Tribunal to embark on an adjudication, having set aside the matter to the Revenue for the earlier years. We, accordingly, restore the matter with like directions, i.e., as made by the Tribunal vide paragraph 3.4 of its order for the assessment year 2007-08 (in I. T. A. No.6825/....