The Commissioner Of Income Tax - 1, Mumbai v. Naarang International Hotels Limited

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3926 OF 2009 The Commissioner of Income Tax - 1, Mumbai..Appellant. Versus Naarang International Hotels Limited..Respondent. Mr.Vimal Gupta for the appellant.Mr.F.B. Andhyarujina, Senior counsel with Mr.S.G. Dalal for the respondent. CORAM : J.P. Devadhar & Mrs.Mridula Bhatkar, JJ. P.C. : DATE : 11[th] January, 2011. 1.The short question raised in this appeal is, whether the Tribunal was justified in accepting the additional evidence and restoring the issue to the file of the assessing officer with a direction to pass appropriate orders thereon. 2.The additional evidence relates to obtaining audit certificates after the assessment orders were passed. The Tribunal, in the facts of the case, has accepted the explanation given by the assessee and accepted additional evidence. 3.In the facts of the case, we see no reason to interfere with the order of the Tribunal. The appeal is hereby dismissed. No costs.