ROXY EXPORTS LTD Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) PRESENT appeal under Section 260 -A of the Income Tax Act, 1961 (for short the 'Act') arises out of an order passed by the Income Tax Appellate Tribunal, Chandigarh on 17.11.2011, whereby the matter was remitted back to the Commissioner of Income Tax (Appeals) after setting aside the order passed by it. Learned Tribunal passed such order observing that the matter requires to be re -examined in the light of the principles laid down by the Hon'ble Delhi High in the case of (2008) 299 ITR 268 (Delhi, Commissioner of Income Tax vs. Divine Leasing and Finance Ltd and a judgment of Hon'ble Supreme Court reported as (2008) 6 DTR 308 (SC), Commissioner of Income Tax vs. Lovely Exports P. Ltd. Since, the order passed by the Commissioner of Income Tax (Appeals) have been set aside and the matter has been remitted back for fresh decision, we do not find any substantial question of law arises for consideration from the orders passed by the Income Tax Appellate Tribunal.

(2.) IN view of the said fact, present appeal is accordingly dismissed. Needless to say, it shall be open to the appellant to raise all arguments, as are sought to be raised before this court, before the Commissioner of Income Tax (Appeals) in support of the plea that the additions cannot be made in the hands of the appellant.