2021 (6) TMI 406

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..... d the order passed by the Income Tax Appellate Tribunal on the ground that the same is cryptic and suffers from non-application of mind and has remitted the same to the Tribunal to consider the substantial question of law Nos. 1 and 2. For the reasons assigned in the aforesaid judgment, the order passed by the Tribunal in respect of Assessment Year 2005-06 [ 2016 (12) TMI 1856 - ITAT BANGALORE] .....

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..... the facts and in the circumstances of the case, the Tribunal is right in law in deleting the addition of ₹ 6,00,13,928/- on account of unaccounted interest income on FDs by holding that the Revenue has not brought any material to make such addition as held by CIT(A) even when the assessee has admitted only ₹ 4,39,97,515/- in the return of income and CIT(A) without proper discussion ha .....

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..... Court, vide judgment dated 17.11.2020 passed in ITA No. 514/2017, quashed the order passed by the Income Tax Appellate Tribunal on the ground that the same is cryptic and suffers from non-application of mind and has remitted the same to the Tribunal to consider the substantial question of law Nos. 1 and 2. 3. For the reasons assigned in the aforesaid judgment, the order dated 09.12.2016 passed .....

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