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TMI Blog2012 (4) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... eals), but at the same time no question of law arises in a matter of this nature from the remittance order of Tribunal – Appeal dismissed. - IT Appeal No. 1160 of 2006 - - - Dated:- 12-1-2012 - D.V. Shylendra Kumar and H.S. Kempanna, JJ. E.R. Indrakumar and E.I. Sanmathi for the Appellant. Smt. Shashi M. Kapila, Siddharth Kapila, Pravesh Sharma and Rupesh for the Respondent. JUDGME ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee had filed return declaring chargeable interest in a sum of Rs. 40,08,630/-, but while finalising the assessment the assessment officer had added an amount of Rs. 3,00,66,787/- also as part of chargeable interest which amount, the assessee had indicated as hire purchase financial income. The assessment was concluded on such premise as per the order dated 14.3.2001 Annexure-C. The assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the appeal by the Revenue, the Tribunal while did not go into the question but merely accepted certain contentions on behalf of the assessee and therefore, thought it fit to remit the matter to the original authority to have a fresh look into the matter both on the aspect of the relevance of the board circular and the judgment of the Supreme Court etc. It is in this background the Revenue is in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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