If on Revenues appeal tribunal restored the matter to the AO than assesses appeal has become infructuous

Last updated: 07 April 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
The grounds raised read as under: “(i) That having regard to the facts and circumstances of the case, Ld. Commissioner of Income Tax (Appeals) has erred in law and on facts in passing the order u/s. 154 even though there was no error apparent from the record. (ii) That having regard to the facts and circumstances of the case, Ld. Commissioner of Income Tax (Appeals) has erred in law and on facts in disallowing the deduction u/s 80IB in respect of purported export incentives even though assessee was supporting manufacturer. (iii) That in any case and any view of the matter, action of the Ld. Commissioner of Income Tax (Appeals) in passing the impugned order u/s. 154 and disallowing the claim u/s. 80IB in respect of purported export incentives in bad in law and against the facts and circumstances of the case.

Citation :
M/s Mittal Overseas,C/o M/s RRA TaxIndia,D-28, South Extension,Part-I, New Delhi – 110049 (PAN: AAFFM1985R)(Appellant) Vs. Asstt. Commissioner of Income Tax,Panipat Circle, Panipat (Respondent)