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2020 (5) TMI 392
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....ha Senior Standing Counsel For the Respondent No. 1 : Mr.P.J.Rishikesh For the Respondent No. 2 : Tribunal JUDGMENT DR.VINEET KOTHARI,J. The present Appeal has been filed by the Revenue against the order of the learned Tribunal dated 27.07.2011 whereby the learned Tribunal remanded the matter back to the First Appellant Authority with the following observations: "4.The peri....
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.... may go back to the learned Tribunal to look into the factual aspects of the matter again with respect to the applicability of the above two judgments of the Apex Court in the case of assessee and therefore, we are disposing of the present appeal of Revenue and remit the matter back to the Tribunal to decide the matter afresh in accordance with law, after hearing both parties on the applicability ....