2006 (7) TMI 203

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ken by the assessee earlier, allowed the appeal - We are not satisfied with the manner in which the Tribunal has dealt with the matter. In our view, a deeper consideration is required. Accordingly, we set aside the order of the Tribunal and remit the case back to the Tribunal for a fresh consideration in accordance with law. - 4776 of 2001 - - - Dated:- 19-7-2006 - Ashok Bhan and Markandey Katj .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ndings recorded by the Commissioner (Appeals) or the original authority which framed the assessment, Tribunal taking altogether a new point which had not been taken by the assessee earlier, allowed the appeal on question No. 1. We are not satisfied with the manner in which the Tribunal has dealt with the matter. In our view, a deeper consideration is required. Accordingly, we set aside the order o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X