Nandkishore & Co v. Commissioner Of Income Tax-4.…

bsb IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 972 OF 2012 Nandkishore & Co. … Appellant v/s Commissioner of Income Tax-4.… Respondent Ms.Natasha Mangat i/by S.C.Tiwari for the appellant.Mr.Tejveer Singh for the respondent. CORAM: S.C. DHARMADHIKARI & G.S. KULKARNI, JJ. DATED : 6TH MARCH, 2014 P. C. : 1Heard learned counsel for the appellant. 2Perused the order of the Income Tax Appellate Tribunal. The Tribunal allowed the appellant's appeal and thereafter remanded the case for de novo adjudication to the Assessing Officer. Once the Tribunal has recorded the findings only for the purposes of the ultimate conclusion of remand, then we are of the view that, in the light of the final direction by the Tribunal, particularly of de novo : 2 : adjudication by the Assessing Officer in accordance with law, this appeal need not be entertained. It does not give rise to the substantial question of law. It is accordingly dismissed. (G.S. KULKARNI, J.) (S.C.DHARMADHIKARI, J.)