2015 (10) TMI 1751

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....ni, Adv ORDER P. C. This appeal by the revenue under Section 260A of the Income Tax Act, 1961 (the 'Act') challenges the order dated 6 February 2013 passed by the Income Tax Appellate Tribunal (the 'Tribunal'). The Assessment Year involved is A.Y. 2007-08. 2. Mr. Suresh Kumar, the learned Counsel for the appellantrevenue urges the following question of law for our consi....

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....ected the Assessing Officer to reframe the assessment denovo after allowing rebate under Section 88E of the Act on more careful examination. 5. Being aggrieved, the respondent-assessee carried the issue in appeal to the Tribunal. The impugned order allowed the respondent-assessee's appeal by holding that merely because the CIT has a different view in respect of the claim made for rebate und....

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....ely because according to the CIT, the order should have been written more elaborately or for substituting the view of the Assessing Officer with that of the CIT. The Court held that merely because the CIT had a different view from that reached by the Assessing Officer would not by itself make the view of the Assessing Officer erroneous. To be an erroneous order it must be in breach of law. It is a....