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TMI Blog2009 (10) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1961 (in short, "the Act"), against the order passed by Income-tax Appellate Tribunal, Amritsar Bench, dated December 30, 2008, in I. T. A. No. 436/ASR/2008, for the assessment year 2000-01, proposing to raise the following substantial questions of law : "Whether, on the facts and circumstances of the case, the Tribunal was justified in setting aside the matter on legal issue of servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and thereby directing him to go through its order once again and thereby allowing him to play a second innings which is against the established principles of law in view of the judgment of this hon'ble court in the case of CIT v. Kanti Kumar Sharma as reported in [1989] 179 ITR 114 ? (iii) Whether the order of the Tribunal is perverse and against the provisions of law ?" 2. The A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee, after duly serving him in accordance with law. 3. Learned counsel for the appellant submits that if notice was improper, nothing survived. In any case, there was no occasion to remand the case when the Commissioner of Income-tax (Appeals) had upheld the plea of the assessee on the merits and the Tribunal did not set aside the said finding. Reliance has been placed upon the judgment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tial question of law whether the order of remand, without adjudicating upon the issues before the Tribunal could be justified, arises for consideration and has to be decided in favour of the assessee. The impugned order cannot be sustained. 6. Accordingly, this appeal is allowed. The impugned order of the Tribunal is set aside and the matter is remanded for fresh decision in accordance wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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