The Pr. Commissioner of Income-tax, Gurgaon v. Motorola India Private Ltd
[Citation -2019-LL-1216-71]
| Citation | 2019-LL-1216-71 |
|---|---|
| Appellant Name | The Pr. Commissioner of Income-tax, Gurgaon |
| Respondent Name | Motorola India Private Ltd. |
| Court | HIGH COURT OF PUNJAB & HARYANA |
| Relevant Act | Income-tax |
| Date of Order | 16/12/2019 |
| Assessment Year | 2003-04 |
| Judgment | View Judgment |
| Keyword Tags | question of law • remand order |
| Bot Summary: | The present appeal has been filed under Section 260A of the Income Tax Act, 1961, against the order dated 24.08.2018, passed by the Income Tax Appellate Tribunal, Delhi Bench 'I-1' New Delhi, in ITA No. 2941/DEL/2011 for the assessment year 2003-2004. This appeal has been filed against the order of the ITAT whereby objection to the order of the appellate authority has been challenged. Learned counsel has argued that Section 251 was amended by the Finance Act, 2001 and the specific power to remand back was consciously omitted by Parliament and therefore, the Tribunal erred in upholding the order of the CIT in remanding the issue back. Learned counsel has very fairly argued that before the Tribunal these specific grounds were never raised or argued and only the legality of the order of remand was urged. It transpires that the computation had been re-done after the remand order and as per that computation the assessee was entitled to certain allowances. Once the merits of those allowances have not been challenged before the Tribunal, we do not deem it appropriate to entertain this question of law in the present case and dismiss this appeal with the observation that the issue regarding the computance of the Commissioner to remand back has not been examined in the case and the order of the Tribunal would also be deemed to be limited to the facts of the present case and can not be used as a precedent. Since the main case has been dismissed, the pending Civil Misc. |