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TMI Blog2007 (10) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... . L. Jain with Ku. Veena Mandlik for the appellant. JUDGMENT The judgment of the court was delivered by A. M. SAPRE J.— The decision rendered in this appeal shall also govern disposal of I. T. As. Nos. 298/07, 299/07, 300/07, 301/07, 302/07, 303/07, 304/07, 305/07, 306/07, 350/07, 352/07 and 353/07 because, firstly, all these appeals involve identical points, secondly, it is between the same parties (i.e., the same assessee) and, lastly, it seeks to challenge the same impugned order passed by the Tribunal. 2. This is an appeal filed by the Commissioner of Income-tax under section 260A of the Income-tax Act, 1961 (for short called "the Act"), against an order dated February 20, 2007, passed by the Income-tax Appellate Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent (assessee) in appeal. This is what the Tribunal held while allowing the appeal filed by the respondent and remanding the case to the Commissioner: "We, therefore, set aside the orders of the learned CITs and restore the matter to their files with the direction to redecide the applications for registration by examining the evidences filed by the assesses before us. The learned CITs are free to examine the issue by directing the assessees to produce any other evidence or may make inquiries directly from different authorities like local, civic body, etc., in order to find out the truth. The learned CITs shall take into consideration the decision of the hon'ble Madhya Pradesh High Court in the case of Laxminarayan Maharaj v. CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner) for deciding the case again on the merits strictly in accordance with law after taking into consideration the entire material on record, i.e., the one already filed along with the original application and the one filed at the appellate stage as additional evidence. Fourthly, it cannot be disputed that the Tribunal while exercising the appellate powers under section 254 ibid has jurisdiction to remand the case to the subordinate authority for deciding the dispute. Fifthly, as a result of the remand, no rights of the Revenue are in any way adversely affected because after the remand, the Commissioner is now again called upon to decide the application made by the respondent (assessee) on the merits strictly in accordance with law and, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the nature of remand does not suffer from any illegality and, hence, it deserves to be upheld. It is, accordingly, upheld. 12. As a consequence, the appeal fails and is hereby dismissed in limine. However, before parting with the case, we wish to observe that the Commissioner now would decide the application made by the respondent (assessee) strictly in accordance with law and uninfluenced by dismissal of this appeal and any observations made by us because we have not applied our mind to the merits of the controversy. In other words, the Commissioner would decide the application made by the respondent under section 12A of the Act strictly in accordance with law on the basis of all documents on record of the case uninfluenced by any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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