2016 (11) TMI 892

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....zifdar, Chief Justice ( Oral ) This is an appeal against the order of the Income Tax Appellate Tribunal remanding the matter to the Assessing Officer to decide some of issues afresh in respect of the Assessment Year 2007-08. 2. At a search conducted in the assessee's premises a document was found which contained certain notings in hand. The appellant contends that one of the entries ther....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 4. The appellant, however, is aggrieved by the directions issued by the Tribunal to the Assessing Officer. The apprehension is not wellfounded. 5. The Tribunal has merely directed the Assessing Officer to decide the issue afresh in the light of the additional evidence. The findings in the order are not conclusive. The observations are merely prima facie. If they were conclusive there would h....