2016 (3) TMI 1196

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....ent JUDGEMENT 1. This appeal under Section 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 18th January, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). This appeal is in respect of impugned order for Assessment Year 1999-2000. 2. Although numerous questions have been formulated in the Memo of Appeal, Mr. Suresh Kumar, learned Counsel for the Revenue....

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....rder of the Tribunal set aside the order of the Commissioner of Income Tax (Appeals) at the instance of the Revenue and restored the issue to the Assessing Officer for de novo adjudication in accordance with the provisions of Section 145A of the Act. The Tribunal further placed reliance upon the decision of this Court in Commissioner of Income Tax Vs. Mahalaxmi Glass Works P. Ltd. 318 ITR 116 whic....