9911796707
TMI Blog2012 (11) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... the record only assessment order made by the Assessing Officer and whether that order attained the finality or not is not known - allowing the appeal of the revenue for taxing the amount in question in the hands of the firm is set aside and the matter is remanded to the Assessing Officer. Deletion of Addition of Rs.23,74,842/by the C.I.T. (A) - held that:- Revenue was right in seeking remand in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel for the parties. The following questions of law are involved in this appeal: (i) Whether the Revenue could have tax the same amount in the hands of the firm as well as in the hands of the partners. (ii) Whether the Tribunal has committed error of law in allowing the appeal of the Revenue with respect to deletion or addition of Rs.23,74,842/which was added in the income of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artners. In view of the above reasons the legal question arises that, whether the amount can be taxed in two different hands, therefore, the appeals succeed on this point and the matter is required to be remanded to the Assessing Officer for finding out about the fact of the assessment of partners as the appellant has placed on the record only assessment order made by the Assessing Officer and w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer to complete the enquiry. We are of the considered opinion that Revenue was right in seeking remand in view of the fact that during the course of assessment proceeding, the assessee submitted revised return and the statement of the account audited by the Chartered Accountant and the Tribunal though observed that earlier also audited accounts were submitted and both the accounts are running ..... X X X X Extracts X X X X X X X X Extracts X X X X
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