2019 (6) TMI 485

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Income Tax Appellate Tribunal, Mumbai ("the Tribunal" for short) dated 11.5.2015. 2. The following questions are presented for our consideration:- (i) Whether the ITAT was justified in holding that the Assessing Officer formed a possible correct view and thereby cancelling the order u/S. 263 dated 18.2.2015 especially when the assessee had not furnished any facts as to how the time spent by emp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cting tax at source did not arise. 4. Learned counsel for the Revenue fairly brought to our notice that for earlier assessment years, this Court had by an order dated 26.2.2019, dismissed the Revenue's Income Tax Appeal No. 1742 of 2016 on the ground that the payment made for reimbursement of costs, deduction at source is not necessary. The Court observed as under:- "3. The Tribunal, howeve....