2012 (11) TMI 667

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..... Roshan, Sr. S.C. (I.T.) Rupa Kumari, Amit Kumar, Advocates Order Heard learned 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 del .....

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..... record the copies of the orders passed in the assessment cases of the partners. 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 .....

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..... and therefore, the matter should have been remanded to the Assessing Officer 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 a .....

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