Delhi High Court
Cit vs K.K. Aggarwal on 3 July, 2007
Bench: M B Lokur, V Gupta
JUDGMENT
1. The revenue is aggrieved by an order dated 28-7-2006 passed by the Income Tax Appellate Tribunal, Delhi Bench 'D' in ITA No. 615 /Delhi/2003 relevant for the assessment year 1998-99.
2. We find from a perusal of the order that the matter has been simply remanded to the assessing officer for a fresh consideration in accordance with law.
3. It is submitted by learned Counsel for the revenue that in view of the decision of a Division Bench of this Court in CIT v. Shri Ram Honda Power Equip. , the issue is no longer res integra. However, we are of the view that the assessing officer can always look into this matter and decide the question as per law.
No substantial question of law arises. Dismissed.