If issue set aside by ITAT further appeal on same subject is deemed to be set aside subject to the condition
Last updated: 06 May 2013
Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
However, at the time of hearing before us, it was pointed out by the learned counsel that the learned CIT(A) had allowed only part relief and, therefore, against the addition sustained at `3,45,914/-, the assessee had filed appeal before the ITAT. The ITAT, in its order dated 5th May, 2011 in ITA No.3142/Del/2010, set aside the entire matter to the file of the Assessing Officer for deciding the issue afresh. Since the entire addition of `12,85,000/- has been set aside by the ITAT to the file of the Assessing Officer, this appeal by the Revenue does not survive.
Citation :
ITA No.3470/Del/2010 Assessment Year: 2007-08 Income Tax Officer, Ward-2, Rohtak.(Appellant) Vs. Shri Virender Bansal, S/o Shri Bhagwan Dass, R/o HUDA Complex, Civil Road, Rohtak. PAN: AAMPB5283A. (Respondent)
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CS Bijoy
Published in Income Tax
Views : 1617
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