Dismissing the appeal of the assessee the Court held that ; the Tribunal was justified in remanding the matter to the Assessing Officer on all questions which were somewhat interconnected. ( AY. 2011-12)
Cheil India Pvt. Ltd. v. CIT (2018) 407 ITR 304 (Delhi) (HC)
S. 144 : Best judgment assessment – Low net profit – Tribunal remanded the matter for re examination- No question of law .[ S.260A ]