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TMI Blog2019 (1) TMI 1265X X X X Extracts X X X X X X X X Extracts X X X X ..... nce is called for in the matter. Though it is well settled that CIT(A) should not set aside the issue to the AO as per law but in the present case the Tribunal while deciding the appeal of the assessee vide order dated 10/12/2018 has already restored the issue to the file of AO for deciding the issue afresh, therefore, following the order of the Tribunal for the same assessee for same assessment y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents produced by the assessee, instead of deciding the issue under Rule 46A, which is not permissible as per provisions of the IT Act, 1961. 2. Briefly the facts of the case are that the deductor is the Joint Secretary, Organizing Committee for Winter Games for 2009. During the course of assessment proceedings, assessee was asked to provide details of total payments made to various part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i. M/s Pomagalski S.A. France - ₹ 8,54,550/- ii. M/s Snow Star SPA - ₹ 85,88,220/- iii. M/s Space Age Pvt. Ltd. - ₹ 75,12,309/- 3. The AO passed the order considering short deduction and interest on short deduction an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue under Rule 46A of the IT Rules. Ld. Counsel for the assessee, however, submitted that appeal of the assessee for same AY 2011-12 have been decided by the Tribunal in ITA No. 2941/ 2015 vide order dated 10/12/2018, whereby the similar matters have been restored to the file of AO with direction to assessee to produce the bills etc. before AO who will examine the same. Ld. Counsel for assessee s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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