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TMI Blog2010 (8) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances, the Tribunal had the justification to remand the matter and no prejudice has been caused to the assessee by the order. - IT APPEAL NO. 394 OF 2010 - - - Dated:- 26-8-2010 - ADARSH KUMAR GOEL AND AJAY KUMAR MITTAL, JJ. Akshay Bhan for the Appellant. JUDGMENT Adarsh Kumar Goel, J. This appeal has been preferred by the assessee under section 260A of the Income-tax Act, 1961 against the order dated 24-7-2009 in I.T.A. No. 258/ASR/2009 passed by the Income-tax Appellate Tribunal, Amritsar for the assessment year 2001-02, proposing to raise following substantial questions of law:- "(1) Whether in the facts and circumstances of the present case, the ld. ITAT has erred in concluding that the CIT had not verifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... smuch as, having gone through it. Further, even the vouchers filed by the assessee do not seem to be of much value. These vouchers did not contain the complete details of the payees or even the truck number. The main purpose of set aside to carry out the examination relating to the genuineness of the payment vouchers and appraisal of the contract agreement. In the course of set aside proceedings, the CIT(A) has not carried out the enquiry in the true perspective. The CIT(A) given the finding that the assessee providing details of 287 trucks supplied to army authorities alongwith truck No. names of drivers, date of unloading, licence No. of the drivers and the items carried with quantity. The question involved is not these details. The quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the circumstances would make such an enquiry prudent. The order of the Ld. CIT(A) is incorrect because such enquiry has not been made and the ld. CIT(A) is not justified in passing order without making any enquiry regarding correctness of the documents filed by the assessee. Accordingly, the issue is set aside to the file of CIT(A) for fresh examination. In the present case, the CIT(A) not passed the order in accordance with the directions given by the Tribunal in its order dated 11th August, 2006. Hence, we set aside the entire issue to the file of CIT(A) considered the entire issue fresh and at this stage refrain from going into the merit of other grounds. The other grounds also require to be examined by the CIT(A) afresh since these a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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