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TMI Blog2022 (2) TMI 1466X X X X Extracts X X X X X X X X Extracts X X X X ..... ond the terms of remand as made out by the Tribunal - HELD THAT:- When the substantive right of appeal u/s 246-A of the Income Tax Act is available, the petitioner would be well advised to invoke the substantive remedy. Though the petitioner contends that the directions of the Tribunal have not been followed while passing a fresh order, said contention is also open to be advanced before the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccasion, the petitioner was before the Appellate Authority in I.T.A.No.10346/MNG/CIT(A)MNG/18-19 challenging the order passed by the Income Tax Officer for the assessment year 2016-17. The said appeal came to be dismissed. Petitioner further submits that an appeal was filed in I.T.A. No. 707/Bang/2019 for the assessment year 2016-17 and the Tribunal allowed the appeal and remanded the matter back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of The Citizen Co-operative Society Limited, through its Managing Director, Hyderabad vs. Assistant Commissioner of income Tax - (2017) 9 SCC 364. It is also contended that the Court in the case of Mavilayi Service has made certain observations at Paragraph Nos. 46 to 49 which have not been taken note of by the Assessing Officer. 5. It must be noted that when the substantive right of app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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