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TMI Blog2015 (9) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of the subject Assessment Year. Moreover, it is likely that if this Appeal is disposed of after the impugned order being modified by the order dated 10th July, 2015, question may arise whether it is open to file a fresh Appeal from the same order. In the circumstances, it would be more appropriate if Revenue file one consolidated Appeal from the impugned order dated 31st October, 2012 as modified by the order dated 10th July, 2015 passed by the Tribunal in the Miscellaneous Application, urging all its questions. In view of the above, though we dismiss the present Appeal, we grant liberty to the Revenue to raise all issues including the one raised here by filing a fresh appeal from the order dated 31st August, 2012 as modified by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngent liability? (c) Whether the Tribunal was correct on facts and in law in setting aside the issue to the file of the Assessing Officer on the basis of sample agreement with the workers which were neither produced before the Assessing Officer nor before the CIT(A)? (d) Whether the Tribunal was correct on facts and in law in setting aside the issue to the file of the Assessing Officer with the direction that if the Assessing Officer finds that the liability has been calculated on the scientific basis, he may allow the claim of ₹ 5,35,65,250/- without clearly saying as to what is meant by scientific basis? (e) Whether the Tribunal was correct on facts and in law in directing the Assessing to exclude trade discount of &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be filed from the modified impugned order before this Court. 5. Mrs. Bharucha, learned Counsel appearing for the Revenue, on instruction, states that she is withdrawing / not pressing Question Nos. (a) to (d) in this appeal. However, she has been instructed to press and obtain an order on Question (e) in this appeal. Mrs. Bharucha states that she did make an attempt to convince the Officer of the Revenue that the entire Appeal would have to be withdrawn and liberty would be obtained to file a fresh Appeal for the subject Assessment Year from the impugned order as modified by the order dated 10th July, 2015 and raise all issues including Question (e) in the fresh Appeal. However, the Assessing Officer, according to Mrs. Bharucha is adama ..... X X X X Extracts X X X X X X X X Extracts X X X X
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