On appeal the Court held that while passing the order, the Tribunal had not adverted to the reasoning assigned by the Commissioner (Appeals). The order of remand was not justified. Substantial question of law was answered in favour of the assessee. (AY. 2010-11)
Golden Gate Properties Ltd. v. Dy.CIT (2021) 435 ITR 258 (Karn.)(HC)
S. 254(1) : Appellate Tribunal-Powers-Order of remand by Tribunal without reasons-Held to be not justified. [S. 115JB]