DCIT CC -4(1), CENTRAL RANGE-4, MUMBAI vs. HITESH S. MEHTA, MUMBAI

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ITA 6441/MUM/2017Status: DisposedITAT Mumbai05 April 2019AY 1991-925 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the Hon'ble High Court had set aside the revenue's appeal and directed the AO to pass a fresh assessment order, the order passed by the CIT(A) had become infructuous.

What were the facts?

The revenue filed an appeal against the CIT(A)'s order for AY 1991-92. The CIT(A) had partly allowed the assessee's appeal against an assessment order passed under Section 147. The High Court had previously sent the appeal back to the AO for a fresh assessment.

What were the issues?

Whether the appeal filed by the revenue is maintainable when the High Court has remanded the matter back to the Assessing Officer for a fresh assessment.

Which sections of the Income-tax Act were involved?

Section 147,Section 250,Section 254

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES “H”, MUMBAI

Before: SHRI RAJESH KUMAR (AM) & SHRI RAM LAL NEGI (JM)

For Appellant: Shri Dharmesh Shah & Dhaval Shah (AR)
For Respondent: Dr. P. Daniel (DR), Shri Dharmesh Shah & Dhaval Shah (AR)
Hearing: 07/01/2019Pronounced: 05/04/2019

आदेश प्रतितिति अग्रेतिि/Copy of the Order forwarded to :

1.

अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आय क्त(अपील) / The CIT(A)- 4. आयकर आय क्त / CIT 5. दिभ गीय प्रदिदनदि, आयकर अपीलीय अदिकरण, म ुंबई /

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