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2014 (10) TMI 182

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..... is Appeal was placed before us today, Mr.Suresh Kumar, learned counsel appearing for the Appellant/ Revenue and Mr.Poojary, learned counsel appearing for the Respondent/ Assessee, have fairly brought to our notice our order dated 01.04.2014 passed in Income Tax Appeal No.5794/2010. 2 Upon perusal of the order passed on 01.04.2014 and the order under challenge in the present Appeal, we have noted .....

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..... he present Appeal does not raise any substantial question of law. All issues and questions are concluded by our order dated 01.04.2014. 5 Mr. Suresh Kumar then submits that the Appeal survives insofar as the question (E) is concerned. In that regard, we have perused the order passed by the Income Tax Appellate Tribunal and which is impugned in the present Appeal. We have noted that the ITAT has r .....

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..... s necessitated in the given facts and circumstances. The view taken and conclusion reached, namely, of remand and for limited purpose, therefore, does not raise any substantial question of law. The view taken by the ITAT is possible and in the backdrop of the facts and circumstances of the present case. 6 As a result of the above discussion, this Appeal does not raise any substantial question of .....

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