Ita/3/2018 Of T.j.avarachan v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN&THE HONOURABLE MR. JUSTICE ASHOK MENON THURSDAY, THE 8TH DAY OF FEBRUARY 2018 / 19TH MAGHA, 1939 ITA.No. 3 of 2018 AGAINST THE ORDER IN ITA NO.475/2013 OF THE INCOME TAX APPELLATETRIBUNAL, COCHIN BENCH DATED 31-12-2013 APPELLANT/RESPONDENT/ASSESSEE: T.J. AVARACHANTHIRUTHANATHIL HOUSE, MANJAPRA, ERNAKULAMKOCHI-683 581. BY ADV.SRI.S. ARUN RAJ RESPONDENT/APPELLANT/REVENUE: THE COMMISSIONER OF INCOME TAXIS PRESS ROAD, KOCHI-682 018. BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 08-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA.No. 3 of 2018 APPENDIX APPELLANT'S EXHIBITS :------------------------------------ RESPONDENTS' EXHIBITS:- NIL --------------------------------------- //TRUE COPY// P.A. TO JUDGE K. VINOD CHANDRAN & ASHOK MENON, JJ.----------------------------------I.T.A. No.3 of 2018 ---------------------------------- Dated this the 8[th] day of February, 2018 JUDGMENT K. Vinod Chandran, J. The assessee has filed the appeal against the order of the Tribunal remanding the matter to theAssessing Officer. The remand was with respect to aspecific addition made on the claim of a loan takenfrom an NRE. The Assessing Officer has also passedan order on remand. In such circumstance, we would not express anyopinion in the matter and the assesse would beentitled to raise all objections in the appeal, ifany, filed against the order on remand. I.T.A. No.3 of 2018 With the aforesaid observation, the above appeal would stand closed, declining to answer thequestions raised. Sd/- K. VINOD CHANDRAN, JUDGE. sp/08/02/18 Sd/- ASHOK MENON, JUDGE. //True Copy//P.A. To Judge