Sanjeev Mittal v. Commissioner of Income Tax

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* IN THE HIGH COURT OF DELHI AT NEW DELHI

Decided on: 02^nd February, 2015

• • ITA 520/2014

SANJEEV MITTAL ..... Appellant

Through Dr. Rakesh Gupta and Mr. Mukul Mathur, Advs.

versus

COMMISSIONER OF INCOME TAX ..... Respondent Through Mr. Rohit Madan and Mr. Ruchir Bhatia, Advs.

CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA

MR. JUSTICE S. RAVINDRA BHAT (OPEN COURT)

% 1. The assessee is aggrieved by the order of the Income Tax Appellate Tribunal (hereinafter referred to as “the ITAT”) to the extent that it remitted the case for reconsideration by the Assessing Officer (AO) on the assumption that additional evidence had been filed, or was sought to be led by the assessee. The question sought to be urged is whether in the circumstances of the case the nature of the remand ought to have been limited, given that the CIT(Appeals) considered all materials on record and held that the sum of ₹1,97,17,460/-, reported during assessment year 200708, constituted capital gains.