(1.) IT appears that in the present matters, the question formulated at the time of admission, was as under: -
(2.) CONSIDERING the facts and circumstances of the present appeal and, more particularly, in view of the order passed by this Court dated 09.01.2015 in Tax Appeal No.1355 of 2014, we find that the present appeal need not to be heard with Tax Appeal No.1321 of 2014 since in Tax Appeal No.1321 of 2014, the question of remand of matter to the Tribunal may not arise as it may arise in the present matter for the reasons recorded hereinafter. Hence, the present appeals are detached from Tax Appeal No.1321 of 2014.
(3.) IN Tax Appeal No.1331 of 2014, after hearing Mr.Trivedi, learned A.G.P. and Mr.Asthavadi, learned counsel, who is appearing for the Assessee, we find that the question is required to be re -framed and the same can be formulated as under: -