The Commissioner of Income Tax-7 v. M/s. Siemens Information Systems Ltd
Case at a glance
Key paragraphs
- Para 33. The appeal is dismissed accordingly with no order as to costs. (MRS. MRIDULA BHATKAR, J.) (J.P. DEVADHAR, J.)
Judgment
Mr. Suresh Kumar for appellant. Mr. P.J. Pardiwala, senior Advocate with A.K. Jasani for respondent. CORAM : J.P. DEVADHAR AND MRS. MRIDULA BHATKAR, JJ. DATED : 1ST FEBRUARY, 2011 P.C. :-
#1. In this case, the Tribunal has restored the matter to the file of the Assessing Officer for passing fresh order in the light of the decision of the Special Bench of the Tribunal in the case of Amway India Enterprises reported in 111 ITD 112. Since the matter is remanded back to the file of the Assessing Officer, we are not inclined to entertain this appeal.
#2. However, it is made clear that it will be open for both the parties to cite any other decisions that they deem relevant when the matter is taken up for fresh decision by the assessing officer.
#3. The appeal is dismissed accordingly with no order as to costs. (MRS. MRIDULA BHATKAR, J.) (J.P. DEVADHAR, J.)
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.