2019 (7) TMI 519

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....R : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. This Tax Appeal under Section 260-A of the Income Tax Act, 1961 (for short "the Act, 1961") is at the instance of the Revenue and is directed against the order passed by the Appellate Tribunal dated 26.09.2018 in ITA No.1062/RJT/2010 for the Assessment Year 2002-03. 2. The Revenue has proposed the following as the substantial question of law : ....

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....tral Excise authority containing various information. In the case of avoidance of excise this show cause has not attained finality. The Tribunal has set aside the proceedings and remitted back to the file of authorities. According to the information given to us by the ld. counsel for the assessee at Bar that no further steps have been taken. It is also pertinent to observe that CESTAT has remitted....

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....evidence. It appears that proceedings remained dormant even after the order of the ld. CIT(A) when additions have been deleted. No efforts have been made to collect any further information for justifying the challenge to the order of the ld. CIT(A). In such situation, we cannot remit the issue to the file of the AO for re-investigation. We do not find any merit in these grounds of appeal. They are....