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TMI Blog2020 (1) TMI 1677X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant has filed assessment, taking note of the discharge of the liability in respect of the property purchased assessment officer added 16.5 Crores as income - HELD THAT:- As brought to the notice of this Court that in assessee's own case [ 2018 (12) TMI 1595 - MADRAS HIGH COURT ], this Court had set aside the common order passed by the Income Tax Appellate Tribunal and remanded the matter to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase by the appellant from M/s.Mars Export and added 16.5 Crores as additional income. Though the appellant has filed assessment, taking note of the discharge of the liability in respect of the property purchased by the appellant from M/s.Mars Export, the assessment officer added 16.5 Crores as income. 2.Against the said order, the appellant filed an appeal along with other issues before the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of law: (i)Whether the Income Tax Appellate Tribunal is correct in law to ignore the facts and documents submitted in defence by the appellant before the Commissioner of Income Tax (Appeal) as well as before the Assessing Officer for assessing the income for the AY 2010 - 2011 pursuant to addition of income Rs.16.5 crores in the issue of M/s.Mars Exports is concerned without proper application of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it appropriate to remand the matters to the Tribunal to consider the above referred two substantial questions of law. We make it clear that in so far as the issues, which have been remanded by the Tribunal to the Assessing Officer, against which, no appeals have been filed by either the Revenue or the assessee, we do not interfere with the https://hcservices.ecourts.gov.in/hcservices/ same and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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