9911796707
TMI Blog2019 (5) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal, to remand the matter to the Assessiong Officer, cannot be said to have caused prejudice to the assessees. 9. Interference, in proceedings under Section 260-A of the Act, is warranted against the order of the Tribunal, only if the said order gives rise to a substantial question of law. The order under appeal, whereby the assessment order was set-aside and the Assessing Officer was directed to examine the matter afresh, leaving it open to the assessee's to put forth their defense on all aspects, does not give rise to any such substantial question of law warranting an appeal, under Section 260-A of the Act, being entertained. Appeal dismissed. - Income Tax Appeal No. 08 of 2019, 09 of 2019 - - - Dated:- 23-4-2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the assessees preferred Writ Petition (M/S) No.2804 and 2813 of 2016. Both the Writ Petitions were dismissed by order dated 26.12.2016. Aggrieved thereby, the assessees-appellants filed Special Appeal Nos.29 and 30 of 2017 and a Division Bench of this Court, in its order dated 15.03.2017, observed that interference under Article 226 of the Constitution was not justified in the facts of the case; and it was open to the appellants (assessees) to raise all such contentions, as were available to them in law, before the statutory authority. 4. The appellants-assessees, thereafter, approached the Income Tax Appellate Tribunal which, in the order under appeal, noted that the learned Single Judge had observed that this Court was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disposed of the appeal leaving it open to the assessees to pursue the statutory remedy which the learned Single Judge had earlier held was to approach the Assessing Officer. As the learned Single Judge had passed an order on 26.12.2016, and the last date for assessment was 30.12.2016, the assessees, instead, preferred the Special Appeals before the Division Bench. During the pendency of the Special Appeals, revised assessment orders were passed by the Assessing Officer on 30.12.2016. Since the assessees could not have approached the Assessing Officer, thereafter, they preferred an appeal to the Commission of Income Tax (Appeals) and, on the appeal being rejected, they invoked the jurisdiction of the ITAT contending, among others, that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
