2022 (12) TMI 1491

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....0 - -<br>Income Tax<br>SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER For the Appellant : Shri S. Senthil Kumaran, CIT For the Respondent : Ms. Jharna B. Harilal, CA ORDER PER V. DURGA RAO, JUDICIAL MEMBER: These appeals filed by the Revenue as well are assessee are directed against different orders of the ld. Commissioner of Income Tax (Appeals) 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ment proceedings, the Assessing Officer asked the assessee to furnish details of expenses debited to P & L account along with compliance to TDS provisions as per the provisions of Chapter XVII-B. After considering the submissions of the assessee, the Assessing Officer disallowed Rs..18,22,76,102/- for the assessment year 2014-15 and Rs..4,54,82,254/- for the assessment year 2011-12 under section 4....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 1407/Mds/2013 dated 25.02.2015 remitted the issue back to the file of the Assessing Officer to consider the entire facts of the case and pass orders in accordance with law. Accordingly, for the assessment year 2009-10, the Assessing Officer has already passed the order and the appeal is pending before the ld. CIT(A) and thus, the ld. DR pleaded that the issue under appeals may be remitted back to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 25.02.2015, the Tribunal has noted that neither the Assessing nor the ld. CIT(A) discussed the factual aspects of the issue and therefore, the issue has been remitted back to the file of the Assessing Officer to examine all the facts and decide the issue afresh in accordance with law. It appears according to the submissions made by both the parties that the Assessing Officer has already passed th....