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Per N.V. Vasudevan, Vice President
This appeal was disposed of by the Tribunal vide order dated 30.12.2019. At page 6, the last 4 lines from the bottom of the order reads as under:-
“13. …………… …………………… future should all be seen. We are of the view that in the given facts and circumstances of the case, it would be just and appropriate to set aside the order of the CIT(Appeals) and remand the issue for fresh determination in the light of the parameters laid down above and in accordance with the law” The words “to the file of AO” are inserted in the 2nd line from the 2. bottom at page 6 of the order, between the words “remand the issue” and “for fresh determination in”. Thus, the last 4 lines from the bottom of page 6 shall read as follows:-
“13. …………… …………………… future should all be seen. We are of the view that in the given facts and circumstances of the case, it would be just and appropriate to set aside the order of the CIT(Appeals) and remand the issue to the file of AO for fresh determination in the light of the parameters laid down above and in accordance with the law”
Except to the above extent, the rest of the order remains unchanged.
Pronounced in the open court on this 02nd day of September, 2020.