2015 (8) TMI 535

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..... . - Held that:- contention is specifically noted in the impugned judgment but there is no finding on the same by the Tribunal. Likewise, the Commissioner had also not dealt with this aspect. - Matter remanded back - Decided in favour of assessee.
A.K. Sikri and Rohinton Fali Nariman, JJ. Shri M.P. Devanath, V. Lakshmikumaran, Vivek Sharma, Ms. L. Charanaya, Aditya Bhattacharya, R. Ramachandran .....

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..... e of the appellant seems to be justified. We find that this contention is specifically noted in para 2.3 of the impugned judgment but there is no finding on the same by the Tribunal. Likewise, the Commissioner had also not dealt with this aspect. 4. In these circumstances, insofar as claim of interest is concerned, we remand the matter back to the Commissioner to decide the same in accordanc .....

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