Itta/316/2013 Of Commissioner Of Income Tax Iii v. M/S. Kolan Engineering Constructions Private Limited

THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND THE HON’BLE SRI JUSTICE K.C BHANU I.T.T.A. No.316 OF 2013 DATED: 31.7.2013 Between:Commissioner of Income Tax-III,Hyderabad. And … Appellant M/s. Kolan Engineering Constructions Pvt. Ltd.,Hyderabad. … Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND THE HON’BLE SRI JUSTICE K.C BHANU I.T.T.A. No.316 OF 2013 Judgment:(per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) We have heard the learned counsel for the appellant andgone through the impugned judgment and order of the learnedTribunal. It appears, the issue involved in the matter is whether theassessment of profits was done by the Assessing Officer properlyor not. For this purpose, the learned Tribunal has remanded thematter for fresh hearing to the file of the Assessing Officer. Therefore, we do not find any reason to admit this appeal asno element of law is involved in this appeal. The appeal is accordingly dismissed. ________________________ K.J. SENGUPTA, CJ ______________________ K.C. BHANU, J pnb