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TMI Blog2013 (11) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... the tribunal rendered in the case of IndusInd Bank Ltd [2012 (3) TMI 212 - ITAT MUMBAI] only. - The issue was restored for fresh decision. - Tax Appeal No. 777 of 2013 - - - Dated:- 21-10-2013 - M. R. Shah And Sonia Gokani,JJ. For the Appellant : Mr. Manish J. Shah, Advocate For the Respondent : Mr. KM Parikh, Advocate JUDGMENT (Per : Honourable Mr. Justice M. R. Shah) 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter to the Assessing Officer with respect to disallowance of Rs.1,89,17,094/- towards the lease rent paid, the tribunal has directed the Assessing Officer to take a fresh decision in light of the decision of the Special Bench of the tribunal rendered in the case of IndusInd Bank Ltd. It is submitted that as such the Assessing Officer is required to take a fresh decision in accordance with law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of IndusInd Bank Ltd. only. 5. Heard Shri J.P. Shah, learned Counsel appearing on behalf of the appellant and Shri Ketan Parikh, learned Counsel appearing on behalf of the opponent. 6. The dispute is with respect to the Assessment Year 2004-05. In an appeal before the Income Tax Appellate Tribunal with respect to the disallowance of Rs.1,89.17.094/- towards the lease rent paid, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime he decides the matter, inclusive of the decision of the Special Bench of the tribunal rendered in the case of IndusInd Bank Ltd.. In short, the remand is not to take a fresh decision in light of the decision of the Special Bench of the tribunal in the case of IndusInd Bank Ltd. only and the remand is to take a fresh decision by the Assessing Officer in accordance with law and on merits. 8. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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