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TMI Blog2016 (7) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... he aforesaid basis, normal order could have been to remand the case back to the Commissioner. However, immediately after the afore quoted portion, this Court did not do so only on the ground that the tax effect was minimal. In this review petition, the review petitioner/assessee has successfully demonstrated that the tax effect is not minimal. In fact, it is in the neighbourhood of ₹ 27 lacs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hinton Fali Nariman, JJ. For the Petitioner : Mr. S.K. Bagaria, Sr. Adv. Mr. Krishnakumar R.S., Adv. Mr. Deva Varat Anand, Adv. Mr. K.S. Mahadevan, Adv. Mr. Rajesh Kumar, Adv. For the Respondent : Mr. Yashank Adhyaru, Sr. Adv. Ms. Sunita Rani Singh, Adv. Ms. Nisha Bagchi, Adv. Mr. Subhash Achrya, Adv. Ms. Pooja Sharma, Adv. Mr. B. Krishna Prasad,Adv. ORDER In our judgment dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Commissioner was not entirely correct in his approach. Though it was found that two firms, namely, Alpa Hardware and Alpa Watch Industries were dummy but while calculating the amount payable, it has included the value of the job work which was got done from the other firms as well. Some of the other firms were totally independent and even the show-cause notice or the order of the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above, we allow this review petition to the limited extent by substituting the last two paragraphs of the order with the following paragraph: The appeals are allowed except that only for the limited purpose of deducting the job work got done from outside parties from total clearances and for redetermining the liabilities on that basis, the matter is remanded back to the Commissioner of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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