Itta/441/2013 Of Commissioner Of Income Tax-I v. M/S. Bdr Projects Pvt. Ltd

HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAAND HON’BLE SRI JUSTICE K.C. BHANUI.T.T.A.No.441 of 2013 Date: 24-09-2013 Between: The Commissioner of Income Tax-IHyderabad. And ……. Appellant M/s. BDR Projects Pvt. Ltd.MLA & MP Colony,Road No.10C, Jubilee Hills,–Hyderabad 500 033. …… Respondent HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDHON’BLE SRI JUSTICE K.C. BHANUI.T.T.A.No.441 of 2013 JUDGMENT: (Per Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) We have heard Mr. J.V. Prasad, learned counsel for theappellant-Revenue and gone through the impugned judgment andorder of the learned Tribunal. It appears that the Tribunal has decided nothing in this matterand only remanded the matter for fresh adjudication in the light ofthe judgment delivered by the Tribunal itself. It cannot be contended that the Tribunal has no power to remandand the remand order was made on proper appreciation of fact. Inthe circumstances, we do not want to interfere with the judgmentand order passed by the learned Tribunal. The appeal is, accordingly, dismissed. No order as to costs.Miscellaneous Petitions pending, if any, shall stand closed. Date: 24-09-2013YCR ________________ K.J. SENGUPTA, CJ ________________K.C. BHANU, J