2017 (12) TMI 1126

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....RDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. By this appeal under section 260A of the Income Tax Act, 1961 (hereinafter referred to as the "Act"), the appellant revenue has challenged the order dated 5.7.2017 made by the Income Tax Appellate Tribunal, Rajkot Bench, Rajkot (hereinafter referred to as the "Tribunal") in ITA No.262/Rjt/2016 by proposing the following question, stated to ....

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....corded that the assessee had not furnished Form No.27C to the respective Chief Commissioner or Commissioner and concluded that the assessee was liable for penalty under section 206C(6) and interest under section 206C(7) of the Act. 3. The assessee carried the matter in appeal before the Commissioner (Appeals), who noted that from the paper-book submitted by the assessee it could be seen that th....

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....r non-collection of TCS on sale of scrap where Form No.27C was obtained by it, and, accordingly, allowed the ground of appeal. 4. The revenue carried the matter in appeal before the Tribunal, which recorded that in his findings the Commissioner (Appeals) had not mentioned the relevant details of submitting of Form No.27 by the assessee before the Principal Commissioner of Income Tax. Considerin....

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....from the end of the relevant financial year. 6. Having regard to the fact that the Tribunal has merely restored the matter to the Assessing Officer as the information on record was incomplete and did not fully demonstrate the facts, it cannot be said that the impugned order passed by the Tribunal gives rise to any question of law, much less, a substantial question of law, warranting interferenc....