The Commissioner Of Income Tax v. Tuljabhavani Shetkari Sahakari Sakharkarkhana Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY,BENCH AT AURANGABAD TAX APPEAL NO.126 OF 2008 The Commissioner of Income Tax ...APPELLANT VERSUS Tuljabhavani Shetkari Sahakari SakharKarkhana Ltd....RESPONDENT ..... Shri Alok Sharma, Assistant Solicitor Generalfor the appellantShri S.G. Rudrawar, Advocate for respondent ..... CORAM:A.V. NIRGUDE AND A.I.S. CHEEMA, JJ.DATED:20th August, 2014. PER COURT: 1.Similar question arose before the Supreme Court in Civil Appeal No.617/2010 and the Supreme Court considered it necessary to remand the case back to Commissioner of Income Tax Appeals. In the said judgment, the Supreme Court enumerated issues that are required to be decided by the Commissioner. In order to facilitate such decision, the Supreme Court even permitted the parties to amend their pleadings. The Supreme Court mentioned that, large number of questions had remained unanswered before the cases reached the stage of Supreme Court. In the present appeal, similar view can be taken. Even in this appeal, large number of questions have remained unanswered and, therefore, we pass following order : 2.The impugned judgment is set aside. The appeal is remanded back to the Commissioner, Income Tax Appeals, where the parties would appear and are permitted to amend their pleadings. The parties are free to raise all questions that are relevant. 3.Appeal stands disposed of. (A.I.S. CHEEMA, J.) (A.V. NIRGUDE, J.) fmp/ta126.08