Ita/32/2015 Of The Pr. Commissioner Of Income Tax Osd v. M/S Birla Corporation Ltd Satna

---1--- ITA No.30 of 2015 ITA No.32 of 2015 20.1.2016 Shri Sanjay Lal, Advocate for the appellant. Shri S. Usrethe, Advocate for the respondent No.1 Heard counsel for the parties. We are in agreement with the argument of therespondent that the substantial question of law raised inthese appeals are premature. Inasmuch as, the entire matterwill be considered by the Authority in terms of theimpugned decision. It would be open to the Authority toexamine the issues that have been raised as substantialquestions of law independently. Having accepted this submission, we dispose of these appeals leaving all substantial questions of law, as raised,open to be considered at the appropriate stage. (A.M. Khanwilkar) Chief Justice (Sanjay Yadav) Judge Anchal.