Itxa/1033/2012 Of Asstt. Commissioner Of Income Tax Circle -23 (2) v. Anand Automobiles

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1033 OF 2012 The Assistant Commissioner of Income Tax.-Versus-Anand Automobiles. ..Appellant ..Respondent ........... Mr.Arvind Pinto, for the Appellant.Mr.Sanjiv M. Shah, for the Respondent. ........... CORAM: S.C. DHARMADHIKARI AND GIRISH S. KULKARNI, JJ. DATE :- 10[th] March, 2014 PC: 1Having heard both sides at some length and perusing with their assistance the order of the Income Tax Appellate Tribunal, we do not find that in remanding the case to the Assessing Officer for decision on merits and in accordance with law, the Tribunal has exceeded its jurisdiction by making some incidental observations or issuing any directions as to how the decision should be rendered by the Assessing Officer on remand. We agree with the learned counsel appearing for the Respondent/ Assessee that the impugned order is of clean remand and there is no direction as apprehended by the learned counsel appearing for the Appellant/ Revenue. 2In such circumstances and reading paragraphs 11 to 13 of the order of the Tribunal, leaves us in no manner of doubt that the Tribunal has not, while remanding the case, exceeded its power and which would give rise to any substantial question of law for determination and consideration in this Appeal. Thus, with this clarification we find that the Appeal is devoid of any merit and it is, accordingly, dismissed. There will be no order as to costs. (GIRISH S. KULKARNI, J.) (S.C. DHARMADHIKARI, J.)