Principal Commissioner of Income-tax, (Central) Kol-2 v. Narbheram Vishram
[Citation -2020-LL-0213-15]
| Citation | 2020-LL-0213-15 |
|---|---|
| Appellant Name | Principal Commissioner of Income-tax, (Central) Kol-2 |
| Respondent Name | Narbheram Vishram |
| Court | HIGH COURT OF CALCUTTA |
| Relevant Act | Income-tax |
| Date of Order | 13/02/2020 |
| Assessment Year | 2013-14, 2014-15 |
| Judgment | View Judgment |
| Bot Summary: | The Court : After hearing learned counsel appearing for the parties in great detail, we are of the opinion that instead of framing questions of law and hearing the appeal, which could involve adjudicating some factual issues together with the questions of law, it would be better if the issues raised in grounds 1 to 4 by the assessee for the assessment year 2013-2014 and grounds 1 to 5 raised by him for the assessment year 2014-2015, before the tribunal are remitted to it for re- determination. In the impugned order of the tribunal dated 27th July, 2018, we find that it has not dealt with two issues properly. The first is whether the withdrawal of recognition under Section 35(1)(ii) of the Income Tax Act, 1961 was applicable to the assessment year in question. Secondly, a mere detailed consideration and analysis of the facts of the case were required to be made specially in lieu of the alleged confession of the donee before the Commissioner of Income Tax recorded in paragraph 9 of the tribunal s order. 2 In those circumstances, we set aside only that part of the impugned order of the tribunal dealing with the above issues and remit the same to it for passing a fresh order after hearing the parties preferably within six months of communication of this order. The appeal and the stay application are disposed of accordingly. |