RAJU & PRASAD Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE petitioner filed its return for the assessment year 1998 -99 before the Income Tax Officer, i.e., the Deputy Commissioner, Circle -3(3), the

(2.) ND respondent herein. After processing the return, the 2nd respondent gave an intimation dated 24 -02 -1999 under Section 143 (1)(a) of the Income Tax Act, 1961 (for short the Act) to the petitioner making prima facie adjustment and indicating that deduction of Rs.2,61,954/ - is prima facie inadmissible. Feeling aggrieved by that, the petitioner filed a revision under Section 264 of the Act before the Commissioner of Income Tax, the 1st respondent herein. Through an order dated 19 -03 -2001, the 1st respondent upheld the prima facie adjustments made by the 2nd respondent to some extent and remanded the matter, for deleting disallowance of Rs.11,874/ - made under Section 143 (1) (a) of the Act. The said order is challenged in this writ petition. 2. Heard the learned counsel for the petitioner and the learned Senior Counsel for the Revenue.

(3.) IN this case, we find that the 1st respondent has already remanded the matter to the 2nd respondent, though on a limited aspect. We are of the view that the matter needs to be dealt with by the 2nd respondent in detail, particularly on the contested aspects.