2013 (2) TMI 897

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....RAL ORDER Ms. Sonia Gokani 1. Revenue, in this tax appeal, has challenged the order of the Income Tax Appellate Tribunal dated 06.01.2012, where, it had proposed, in all, three questions. At the time of issuance of notice, we have deemed it fit to issue notice only in respect of question No.3. 2. Heard learned counsel Ms. Sheth for the revenue, and Mr. Soparkar for the assessee-respondent....

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....sel for the Revenue rightly pointed out that the Tribunal remanded the issue for fresh consideration erroneously relying on a remand order passed in Tax Appeal No.667/05 for the assessment year 200102. She pointed out that such issue had reached the Tribunal after a round of remand and full consideration by the Assessing Officer and CIT(Appeals). The Tribunal was, therefore, required to examine th....