Assessee filed an appeal against the remand order passed by the Tribunal. High Court affirmed the order and also modified the direction of the Appellate Tribunal in case, the Commissioner (Appeals) deems it appropriate, he shall be at liberty to seek the remand report from the Assessing Officer and, thereafter, to decide the matter afresh in accordance with law. (AY. 2006-07)
C.S. Raghoji (Bellary) v. Dy. CIT (2021) 277 Taxman 61 (Karn.)(HC)
S. 254(1) : Appellate Tribunal-Powers-Deduction at source-Tribunal admitted the additional evidence and remanded the matter to decide afresh-Order of Tribunal is affirmed. [S.40(a)(ia)]