2016 (3) TMI 373

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....bramanian, J. The Revenue has come up with the above appeal under Section 260A of the Income Tax Act, 1961, raising the following substantial questions of law : "(i) Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in setting aside the appellate order and directing the Assessing Officer to redo the disallowance made under Section 14A read with....

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....ed by the assessee was not permitted. The amount was added to the income of the assessee. 4. The assessee filed an appeal before the Commissioner of Income Tax (Appeals), who allowed the appeal partially and remitted the matter back to the Assessing Officer in respect of certain items. The assessee filed a further appeal before the Tribunal. The Tribunal took the view that it is necessary to fi....