2012 (1) TMI 246

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: Ms. K. Mythili Rani For the Respondent: Shri B. Satyanarayana Murthy O R D E R PER CHANDRA POOJARI, AM: This appeal by the Revenue is directed against the order of the CIT(A)-IV, Hyderabad dated 30.06.2011 for the assessment year 2008-09. 2. The Revenue raised the following grounds: 1. The order of the Ld. CIT(A) is erroneous both on facts and in law. 2. The Ld. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cil of Maharashtra, which was made in the year 1981, which is prior to the introduction of the subclause (vk) to the section 10(23C) [inserted by the Finance Act, 1998 w.e.f. 01.04.1999]. 6. The ld. CIT(A) failed to see that in the cited case of American Hotel and Lodging Assn./ Educational Institute vs. CBDT (2008) 170 Taxman 306 (SC), the Hon'ble Supreme Court set aside the order of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er to set aside the issue to the file of the Assessing Officer which amounts to setting aside the matter to the file of the Assessing Officer and we cannot approve the same. Being so, we cancel the order of the CIT(A). However, considering the totality of the facts and circumstances of the case it is necessary to see whether the assessee has collected any amount over and above the prescribed fees ....