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TMI Blog2013 (9) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel for the appellant primarily contends that remand of assessment proceedings to the Assessing Authority is not warranted. The additions deleted by the Commissioner of Income Tax (Appeals) Bathinda, should have been affirmed by the Tribunal. The mere violation of principles of natural justice, as discerned by the Income Tax Appellate Tribunal, Amritsar, are not sufficient to remit the matter to the Assessing Officer as no such plea was raised before the Commissioner of Income Tax (Appeals). The following substantial questions of law arise for adjudication: - (i) Whether in the facts and circumstances of the case the Hon'ble ITAT was right in law to hold that the service of notice u/s 148 was invalid and, therefore, it was not correct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith principles of natural justice. A relevant extract from order dated 18.04.2012, passed by the Income Tax Appellate Tribunal, reads as follows: - "18. The findings of the VAT Tribunal order dated 22-8-2006 have been perused by us and the stand of the learned D.R. that at PB 64 being the finding of the VAT Tribunal the entire supply of the spare parts by the Maruti Udyog Limited was never brought/imported in the State of Punjab had been reflected in the books of account. Though in the absence of material on record, the order of the DETC(A) was quashed by the VAT Tribunal on 22-8-2006. The argument of the learned A.R. that when the basis on which the dispute arose had vanished and, therefore, no addition can be made, has been taken into ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " We find no reason to hold that the Income Tax Appellate Tribunal has committed an error that would give rise to a substantial question of law. It would also be appropriate to point that that with respect to the same assessee, an assessment order relating to a similar dispute but a different year, was set aside by this Court in ITA No.151 of 2011 "The Commissioner of Income Tax, Bathinda V/s M/s Panchvati Motors (P) Ltd., Bathinda, decided on 31.07.2013, by modifying the order passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar, and restoring the matter to the Assessing Authority to decide the matter afresh after complying with principles of natural justice. In view of what has been stated hereinabove, the appeals are d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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