2003 (11) TMI 22

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....against the order, dated October 23, 2002, passed by the Income-tax Appellate Tribunal (for short "the Tribunal") in the assessee's appeals (I.T.A. No. 2216 (Delhi) of 2001 and I.T.A. No. 253 (Delhi) of 2002) pertaining to the assessment years 1997-98 and 1998-99. By the impugned order, the Tribunal has set aside the orders passed by the Commissioner of Income-tax (Appeals) for both the assessment....

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....earned Income-tax Appellate Tribunal and there was sufficient material before the learned Income-tax Appellate Tribunal to decide the entire controversy?" We have heard Mr. Sanjeev Khanna, learned senior standing counsel for the Revenue, and Mr. Ajay Vohra, learned counsel for the respondent/assessee. Assailing the order passed by the Tribunal, Mr. Khanna has vehemently submitted that since the ....

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....unt received by the assessee would be open to adjudication by the Assessing Officer in terms of the impugned order. We are of the view that it is not an appropriate case for interference under section 260A of the Act, when no finding has been returned by the Tribunal on the merits of the case. As observed by the Supreme Court in Santosh Hazari v. Purushottam Tiwari [2001] 251 ITR 84, the word "sub....