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TMI Blog2022 (12) TMI 1491X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing Officer to examine all the facts and decide the issue afresh in accordance with law. It appears according to the submissions made by both the parties that the AO has already passed the order for the assessment year 2009-10 and the appeal is pending before the ld. CIT(A). We are of the considered opinion that similar issue raised in the appeals for the assessment year 2014-15 and 2011-12 should also go back to the ld. CIT(A) to a decision on facts and also on law. In view of the above, we set aside the order of the ld. CIT(A) and remit the matter back to the file of the ld. CIT(A) to adjudicate the issue afresh in accordance with law. Disallowance u/s 14A - CIT(A) is directed to decide the issue afresh after obtaining remand re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... debited to P L account along with compliance to TDS provisions as per the provisions of Chapter XVII-B. After considering the submissions of the assessee, the Assessing Officer disallowed ₹.18,22,76,102/- for the assessment year 2014-15 and ₹.4,54,82,254/- for the assessment year 2011-12 under section 40(a)(i) of the Income Tax Act, 1961[ Act in short]. On appeal, after considering the submissions of the assessee, the ld. CIT(A) deleted the addition made by the Assessing Officer. 4. Against the disallowance made under section 14A of the Act for the assessment year 2014-14, the ld. CIT(A) directed the Assessing Officer to verify the interest expenditure and re-compute the disallowance under section 14A of the Act. 5. Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, vide order in I.T.A. No. 1407/Mds/2013 CO No. 137/Mds/2013 dated 25.02.2015, the Tribunal has noted that neither the Assessing nor the ld. CIT(A) discussed the factual aspects of the issue and therefore, the issue has been remitted back to the file of the Assessing Officer to examine all the facts and decide the issue afresh in accordance with law. It appears according to the submissions made by both the parties that the Assessing Officer has already passed the order for the assessment year 2009-10 and the appeal is pending before the ld. CIT(A). In view of the above facts, we are of the considered opinion that similar issue raised in the appeals for the assessment year 2014-15 and 2011-12 should also go back to the ld. CIT(A) to a dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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