TaxTMI 
TaxTMI 
2007 (10) TMI 249
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....astly, it seeks to challenge the same impugned order passed by the Tribunal. 2. This is an appeal filed by the Commissioner of Income-tax under section 260A of the Income-tax Act, 1961 (for short called "the Act"), against an order dated February 20, 2007, passed by the Income-tax Appellate Tribunal in I. T. A. No. 807/IND./2005. 3. The question that arises for consideration in this appeal is whether it involves any substantial question of law as is required to be made out under section 260A ibid that being sine qua non for admission of the appeal for final hearing. 4. Heard Shri R. L. Jain, senior advocate with Ku. Veena Mandlik, learned counsel for the appellant. 5. The facts in brief that led to filing of this appeal are these. 6. T....
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....ce any other evidence or may make inquiries directly from different authorities like local, civic body, etc., in order to find out the truth. The learned CITs shall take into consideration the decision of the hon'ble Madhya Pradesh High Court in the case of Laxminarayan Maharaj v. CIT [1984] 150 ITR 465 and the observations in this order while deciding the applications for registration. The CITs are directed to give reasonable sufficient opportunity of being heard to the assessees. The assessees are directed to file copies of evidences before the CIT which have been admitted by us. 4. As a result, all the appeals of the assessees are allowed for statistical purposes. The CITs are directed to decide the matter of registration within four mo....
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....Fifthly, as a result of the remand, no rights of the Revenue are in any way adversely affected because after the remand, the Commissioner is now again called upon to decide the application made by the respondent (assessee) on the merits strictly in accordance with law and, lastly, every appellant in appeal has a right to file additional evidence in support of his case and if the appellate authority feels that additional evidence is material for deciding the controversy involved in the case then in the interest of justice, the same c always be allowed to be filed even at an appellate stage. In this case, the Tribunal has considered the additional evidence to be material for deciding the application made by the assessee though prima facie and....