2009 (3) TMI 17

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Balaram Das, Adv., for the appellant. Ms. Mahua Kalra, Adv., Mr. Jagjit Singh Chhabra, Adv., for the respondent. ORDER 1. Delay condoned. 2. Leave granted. 3. The assessee is a Japanese Organization set up for transmission of news and broadcasting. It pays salary to its employees. It also pays some housing allowance. 4. The Assessing Officer included Citizen Tax as a part of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iled by the Department under Section 260A of the Income Tax Act, 1961, the High Court took the view that in view of the concurrent finding of fact, no interference is called for and the appeal was dismissed accordingly. Hence, this Civil Appeal. Without going into the merits of the case, suffice it to state that in the present case, in our view, the CIT (A) ought to have examined the scope of the ....