2017 (1) TMI 1259

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.... DIVATIA, ADVOCATE ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1.0. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by th learned Income Tax Appellate Tribunal passed in ITA No.1600/AHD/2014 for AY 200001, the Revenue has preferred present Tax Appeal with the following proposed question of law. "Whether the Tribunal has erred in law and on facts....

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....inst the order passed by the AO, the matter was carried to the learned Tribunal and the learned Tribunal remanded the matter to the AO only qua the disallowance of Rs. 20.10 lakhs towards consulting charges and set aside the order passed by the AO with respect to other disallowance. Despite the above, on remand the AO again made disallowance of not only Rs. 20.10 lakhs towards consulting charges, ....

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....al collected during the remand, the AO was not justified in making the disallowance of Rs. 20.10 Lakhs towards consulting charges. Even no reasons were assigned by the AO while passing the order in remand and again making disallowance of Rs. 20.10 lakhs. He only reiterated what was stated in the original assessment order which as such was set aside by the learned Tribunal and the matter was remand....