D.b. Income Tax Appeal v. M/S Shree Choudhary Transport Co

DATE OF ORDER : : : 24.11.2014 HON'BLE MR. GOVIND MATHUR, J.HON'BLE MR. PRAKASH GUPTA, J. Mr.Sheetal Kumbhat, for the appellant. By the order dated 07.11.2012 the learned Income Tax AppellateTribunal partly accepted the appeal preferred by the assesseechallenging the order passed by the Commissioner of Income Tax(Appeals) relating to tax liability for the assessment year 2006-2007. The learned Tribunal by the judgment impugned directed theAssessing Officer to decide the issue afresh in accordance with law.Suffice to mention that the issue was earlier considered by this Courtin Appeal No. 164/2008 decided on 15.5.2009 reported in 225 CTR(2009) 125 (Raj.). We are of the considered opinion that the AssessingOfficer is required to examine the entire issue afresh and while doingso he shall certainly keep in view the judgment of this Court dated15.5.2009. We do not find any just reason to interfere with the orderimpugned. The appeal, as such, is having no substantial question of law foradjudication, the same is dismissed accordingly. (PRAKASH GUPTA), J. (GOVIND MATHUR), J.