2013 (11) TMI 562

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..... SHYLENDRA KUMAR. J., This appeal by the Revenue is directed against the common order dated 13.03.2013 passed by the Income Tax Appellate Tribunal, Bangalore Bench 'C', Bangalore in ITA No.672[BNG]/2012. 2. The assessee is a company and the assessment year is 2007-2008. The questions raised in the appeal read as under: "1. Whether, on the facts and in the circumstances of the case, the Tribuna .....

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..... ort 'the Act'] by the Assessing Officer. However, the Commissioner exercising his suo motu revisional powers under section 263 of the Act revised that order and held that it cannot be allowed as deductible expenditure. 4. Being aggrieved, the assessee preferred an appeal to the Appellate Tribunal. 5. The Appellate Tribunal noticed that there was an amendment to provisions of section 24 of the Ka .....

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..... atter having gone back to the Commissioner who has to re-examine the whole thing and pass orders afresh, we do not think there is need for interference at this stage to examine the questions of law as raised in the memorandum of appeal. 9. It is open to the revenue to raise such questions as and when occasion arises. 10. With such observation, this appeal is dismissed.
Case laws, Decisions, .....

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