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2015 (10) TMI 82 - HC - Income TaxApplicability of section 115WB - Fringe Benefit Tax - Held that - Upon careful reading of the order passed by the Tribunal, we are of the opinion that the Tribunal allowed the assessee s appeal 2011 (11) TMI 497 - ITAT MUMBAI simply because the assessing officer had not examined the issue in its entirety. The assessing officer has not considered whether section 115WB and sub-sections (1) & (2) thereof applies or not to the case at hand. In the facts and circumstances and when the Tribunal admitted additional evidence, then, all the more an order of remand to the assessing officer cannot be faulted. The observation and conclusion of the Tribunal as recorded in para 10 are termed as command to the assessing officer by Mr. Suresh Kumar. He submits that it is a reasonable apprehension for the Revenue to approach this Court as the Tribunal s commands are binding and the A.O. must abide by the exposition of law and act as directed in para 10. Upon reading of the entire order, we do not think so and we disagree with Mr.Suresh Kumar as the issue is restored back to the file of the assessing officer for adjudication afresh and the assessing officer is directed to apply the law as laid down by the Tribunal. The assessing officer is required to examine the issue afresh and pass an order in accordance with law.
Issues:
Appeal against Tribunal's order in ITA No.63 and No.491/Mum/2010 for the assessment year 2006-07. Analysis: The High Court reviewed the Tribunal's decision and found that the Tribunal had allowed the assessee's appeal because the assessing officer had not examined the issue thoroughly. The Tribunal admitted additional evidence, leading to the order of remand to the assessing officer for a fresh adjudication. The Court disagreed with the appellant's argument that the assessing officer must abide by the Tribunal's commands, stating that the officer is required to apply the law as directed but is not obligated to accept the other side's case. The Court emphasized that the assessing officer must examine the issue afresh and make a decision in accordance with the law laid down by the Tribunal. The Court concluded that the appeal did not raise any substantial question of law and dismissed it without costs.
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