Itxa/1869/2009 Of Hind Filters Ltd v. The Commissioner Of Income Tax Central -Xxvii Mumbai

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO. 1869 OF 2009 Hind Filters Limited. ... Appellant. The Commissioner of Income Tax.... Respondent. P.J.Pardiwala, senior counsel i/b/ Savita Khannaand Associates for the appellant. P.S.Sahadevan for the respondent. P.C. : 2.Both parties agree that the nature of visas to UK and USA, namely, B1 and B2 type visas being business visas has not been considered by the Tribunal. The Tribunal appears to have proceeded on the basis that all visas were tourist visas. Admittedly, the matter has not been examined by the Tribunal in its proper perspective with detailed enquiry into the nature of visas obtained by the assessee. 3.In the above premises, without going into the merits or demerits of the impugned order, the same is set aside dispensing with reasons in support of this order by consent of parties and the matter is remitted back to the Tribunal for consideration afresh. 4.The Tribunal is expected to go into the details of the visas and the evidence available on record, and if necessary, can get additional evidence to appreciate and/or re-appreciate it so as to dispose of the appeal by a reasoned order with expeditious despatch. All rival contentions on merits vis-a-vis foreign travel expenses are kept open. 3. Appeal is disposed of and remanded to Tribunal in terms of this order with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)