COMMISSIONER OF INCOME TAX Vs. MAHESH BHUPATI

JUDGEMENT

(1.) These appeals are preferred by the Revenue challenging the legality and correctness of the order passed by the Tribunal, Bangalore. The Tribunal has passed a common order in ITA Nos. 1526 to 1531/Bang/2002, 209 and 1482/Bang/2003. The Revenue has raised the following substantial questions of law:

(2.) We have heard the learned Counsel for the parties.

(3.) The learned Counsel for the parties submit that question No. 1 has been answered by this Court in IT Appeal No. 2605 of 2005 today [reported as CIT (International Taxation) and Anr. v. Mahesh Bhupathi, 2010 235 CTR(Kar) 304-Ed.] between the same parties and the matter has been remanded to the AO for fresh consideration. Therefore they submit that in order to consider question No. 1 the matter may be remanded to the AO in the light of the observation made by this Court in IT Appeal No. 2605 of 2005. Accordingly we pass the order on question No. 1,