Roxy Exports Ltd v. Commissioiner Of Income Tax Ludhiana

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH Date of decision: 15.1.2013 ITA No. 118 of 2012 (O&M) Roxy Exports Ltd .....Appellant vs. Commissioiner of Income Tax Ludhiana.....Respondent CORAM: - HON’BLE MR. JUSTICE HEMANT GUPTA HON’BLE MR. JUSTICE RITU BAHRI Present: -Mr. Pankaj Jain, Advocate for the appellant. ... Present appeal under Section 260-A of the Income TaxAct, 1961 (for short the 'Act') arises out of an order passed by theIncome Tax Appellate Tribunal, Chandigarh on 17.11.2011,whereby the matter was remitted back to the Commissioner ofIncome Tax (Appeals) after setting aside the order passed by it.Learned Tribunal passed such order observing that the matterrequires to be re-examined in the light of the principles laid downby the Hon'ble Delhi High in the case of (2008) 299 ITR 268(Delhi,Commissioner of Income Tax vs. Divine Leasing andFinance Ltdand a judgment of Hon'ble Supreme Court reported as(2008) 6 DTR 308 (SC),Commissioner of Income Tax vs. LovelyExports P. Ltd. Since, the order passed by the Commissioner of IncomeTax (Appeals) have been set aside and the matter has been remittedback for fresh decsion, we do not find any substantial question of law arises for consideration from the orders passed by the Income TaxAppellate Tribunal. In view of the said fact, present appeal is accordingly dismissed. Needless to say, it shall be open to the appellant to raise allarguments, as are sought to be raised before this court, before theCommissioner of Income Tax (Appeals) in support of the plea that theadditions cannot be made in the hands of the appellant. (HEMANT GUPTA)JUDGE 15.1.2013preeti (RITU BAHRI)JUDGE