M/S Indo Japan v. the Asst Commissioner
Case brief
What is this about?
The High Court held that the necessity to decide the substantial questions of law posed by the appeal as it was filed by the assessee does not arise, having clarified the scope of the Tribunal's remand order.
What did the court decide?
The appeal was disposed of confirming the Tribunal's remand order with a clarification on its scope.
What the court decided
A compact analysis
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
1
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 29.10.2018
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM and
THE HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN
Tax Case (Appeal) No.865 of 2008
M/s. Indo Japan Apparels Pvt. Limited., B-16, Madras Export Processing Zone, Tambaram, Chennai – 600 045.
... Appellant
vs.
The Assistant Commissioner of Income Tax Company Circle-II(4), Chennai – 600 034.
...Respondent
Issues for consideration
3 issues framed by the court
Whether the High Court should decide the substantial questions of law or clarify the scope of the remandermand order passed by the Tribunal.
Whether the appellant can be worse off than before the Commissioner of Income Tax (Appeals) given the nature of the appeal.
Whether the remand to the CIT(A) is limited only to the submission regarding relief under Section 80HHC.
Parties & counsel
- appellant
M/s. Indo Japan Apparels Pvt. Limited.
- respondent
The Assistant Commissioner of Income Tax Company Circle-II(4), Chennai
Coram
T.S.Sivagnanam
Case details
As recorded by the court registry
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