In the revision proceedings the assessee has not appeared. On appeal before the Tribunal considering the material produced before it the Tribunal set aside the order of Commissioner. On appeal by revenue the High Court set aside the order of Tribunal and remitted the matter to Commissioner to decide a fresh in accordance with law. (AY. 2013-14)
CIT v. Love in Action Society (2021) 208 DTR 257 / 323 CTR 1011 / (2022) 422 ITR 358(Ker.)(HC)
S. 254(1) : Appellate Tribunal-Powers-Revision-Revision order set aside by the Tribunal on the basis of material produced before it which was not produced before the Commissioner was held to be not valid-Order of Tribunal seta side and matter remanded to the Commissioner to decide a fresh in accordance with law. [S. 12AA, 263]