CIT Vs. BINANI CEMENT LTD.

JUDGEMENT

(1.) This is an appeal u/s. 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') preferred by the Revenue against a judgement and order dated 30th March, 2012 passed by the Income Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal') 'B' Bench, Kolkata in ITA No. 239/KOL/2011 pertaining to the assessment year 2006 -07.

(2.) This Court by an order dated 25th March, 2014 had disposed of this appeal by setting aside the impugned order of the Tribunal and remanding the matter back to the assessing officer. The assessee approached the Supreme Court by special leave against the aforesaid order of this Court. By an order dated 26th October, 2015 the Supreme Court has remanded the matter back to this Court on the ground that no substantial questions of law were formulated by this Court while allowing the appeal by the order dated 25th March, 2014.

(3.) In the circumstances the appeal is once again taken up for hearing.