{"id":22186,"date":"2021-10-05T18:12:44","date_gmt":"2021-10-05T12:42:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/international-tractors-ltd-v-dy-cit-ltu-2021-435-itr-85-204-dtr-224-322-ctr-100-delhihc-editorial-order-in-dy-cit-ltu-v-international-tractors-ltd-2018-67-itr-538-delhitrib-i\/"},"modified":"2022-02-09T06:42:22","modified_gmt":"2022-02-09T01:12:22","slug":"international-tractors-ltd-v-dy-cit-ltu-2021-435-itr-85-204-dtr-224-322-ctr-100-delhihc-editorial-order-in-dy-cit-ltu-v-international-tractors-ltd-2018-67-itr-538-delhitrib-i","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/international-tractors-ltd-v-dy-cit-ltu-2021-435-itr-85-204-dtr-224-322-ctr-100-delhihc-editorial-order-in-dy-cit-ltu-v-international-tractors-ltd-2018-67-itr-538-delhitrib-i\/","title":{"rendered":"International Tractors Ltd. v Dy. CIT (LTU) (2021) 435 ITR 85 \/ 203 DTR  81\/ 323 CTR 650   (Delhi)(HC) Editorial : Order in Dy.CIT (LTU) v. International Tractors Ltd (2018) 67 ITR 538 (Delhi)(Trib.) is set aside."},"content":{"rendered":"<p>Allowing the appeal the Court held that t the Tribunal was required to examine was\u00a0 whether the Commissioner (Appeals) had, scrupulously, verified the material placed before him before allowing the deductions claimed by the assessee. The Tribunal, however, instead of examining this aspect of the matter, observed, incorrectly, that because an opportunity was not given to the Assessing Officer to examine the material, the matter needed to be remanded to the Assessing Officer for a fresh verification. The judgment of the Tribunal deserved to be set aside. The fresh claims made by the assessee, as allowed by the Commissioner (Appeals), were to be sustained.\u00a0 (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal-Powers-Remand of matter-Power must be  exercised judiciously-Remand was held to be not valid-Order of CIT (A)  allowing the claim is affirmed. [S. 80JJA, 250(4)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-22186","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5LQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22186","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=22186"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22186\/revisions"}],"predecessor-version":[{"id":24777,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22186\/revisions\/24777"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22186"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22186"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}