COMMISSIONER OF INCOME TAX Vs. UNITED BREWERIES LTD

JUDGEMENT

(1.) DELIVERED the following:

(2.) IN this appeal, the revenue has raised the following substantial questions of law:

(3.) INSOFAR as the first substantial question of law is concerned, there does not appear to be any dispute that a similar question of law was framed in ITA No.338/2007 for the assessment year 1998 -99. The said income tax appeal, we are informed, has been disposed of by this court vide judgment and order dated 19 -11 -2013 and the matter has been remanded to the Assessing Authority for fresh disposal along with the connected matters to avoid conflicting decisions. We are further informed that so far, the Assessing Authority has not disposed of the matters in view of the order dated 19th November 2013 passed in ITA No.338/2007. In the circumstances, we allow this appeal insofar as the first substantial question of law is concerned. The order of the Tribunal, the First Appellate Authority and the Assessing Officer are set aside and the matter is remanded to the Assessing Authority for fresh disposal along with other connected matters including the matter pertaining assessment year 1998 -99. All contentions of the parties are kept open.