9911796707
TMI Blog2014 (8) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent : Sri S. Ravi JUDGMENT (Per Honble Sri Justice L. Narasimha Reddy) These three appeals filed under Section 260-A of the Income Tax Act, 1961 (for short, the Act) arise under similar circumstances. Hence, they are disposed of through a common order. The Revenue is the appellant. The respondents are the assesses under the Act. The searches were conducted on 30.11.1996 for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon an order passed by itself in relation to another case. On certain other aspects, the Tribunal rejected the contention of the respondents. Heard Sri J.V. Prasad, learned Counsel for the appellants, and Sri S. Ravi, learned Senior Counsel for the respondents. The principal contention urged on behalf of the appellants is that the view taken by the Tribunal, as to the manner in which the inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey have already paid the advance tax. The payment of advance tax by itself does not absolve the obligation of an assessee to file returns. It is only when a return is filed, that an assessing officer would be in a position to examine the details of income, expenditure and deductible incomes etc. There existed some lack of clarity in law on this aspect, when the Tribunal decided the matter. That a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the respondents as regards the manner in which the income for a year for which no declaration was filed even after paying the advance tax, the Tribunal rejected the contention of the respondents on certain other aspects. Once we feel it appropriate to remand the matter to the Tribunal, it is essential that the remand is on all the controversies or issues. It is difficult to segregate the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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