2017 (5) TMI 1618

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....Senior Standing Counsel & Mr. Sanjay Kumar, Junior Standing Counsel ORDER CM No. 19888/2017 1. Allowed, subject to all just exceptions. ITA No. 417/2017 2. This is an appeal by the Assessee under Section 260A of the Income Tax Act, 1961 impugning the order dated 9th December, 2016 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 1197/Del/2016 for the Assessment Year (....

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....ioner of Income Tax (2015) 374 ITR 118 (Del.) as well as a string of subsequent judgments beginning with Maruti Suzuki India Ltd v. CIT, (2016) 381 ITR 117. 6. Nevertheless, the main reason that weighed with the ITAT to remand the matter to the TPO was that the TPO did not have the benefit of the above decisions of this Court when the order was initially passed by the TPO. That can hardly be a ....