MIND TREE LTD Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This appeal is by the assessee being aggrieved by the order dated September 26, 2011, passed by the Income-tax Appellate Tribunal, Bangalore Bench "B" in I.T.A. No. 678/Bang/2010 (assessment year 2005-06) in partly allowing the appeal. The assessee is a private limited company. The assessment year is 2005-06. The assessee is aggrieved that the Tribunal even while allowing the appeal has only remanded the matter to the original Assessing Officer while setting aside the order passed by the Commissioner of Income-tax acting as a revisional authority and, therefore, the present appeal.

(2.) The assessee has sought to raise the following substantial questions of law :

(3.) Mr. Chythanya K.K., Learned Counsel for the appellant-assessee, has taken us through the order under appeal and has highlighted the question in issue and has made elaborate submissions to impress upon us that if this Court is convinced that the Commissioner could not have invoked his revisional jurisdiction under section 263 in the given situation, the position will be that even the remand order passed by the Tribunal is not sustainable and, therefore, the matter warrants interference, notwithstanding the subject-matter ordering the Tribunal is one remanding the case to the assessing authority for a de novo examination of the issue involved, namely, the question examined by the Commissioner for exercising his revisional jurisdiction.