2011 (2) TMI 162

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ronics Corporation of India Ltd. Vs. Union of India and others [2011 -TMI - 201998 - Supreme Court] - Decided against the assessee by way of remand
MR.JUSTICE ADARSH KUMAR GOEL, MR.JUSTICE AJAY KUMAR MITTAL, JJ. Ms. Urvashi Dhugga, Senior Standing Counsel for the appellant. Mr. P.K.Mutneja, Advocate for the respondent A DARSH KUMAR GOEL, J ( Oral) . 1. This order will dispose of ITAs No. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to approach the committee as the assessee and the Income Tax Department cannot be asked to go and obtain clearance from a committee which has no jurisdiction over them and even the provisions of the Income Tax Act, 1961 and the Income Tax (Appellate Tribunal) Rules do not permit exercise of such powers by the Tribunal?" 3. The Assessing Officer made assessment under Minimum Alternative Tax unde .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on of India and others, decided on 17.2.2011. 6. Accordingly, question raised is answered in favour of the revenue and against the assessee. The appeals are allowed. Impugned orders are set aside. Matters are remanded to the Tribunal for fresh decision in accordance with law. 7. The parties may appear before the Tribunal for further proceedings on May 30,2011. 8. A photocopy of this order be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X