The Commissioner Of Income Tax - I v. Anagha Surface Transport Pvt Ltd.,

THE HON'BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON'BLE SRI JUSTICE SANJAY KUMAR I.T.T.A.Nos.7 & 20 of 2015 DATED:20.03.2015 Between:

The Commissioner of Income Tax-I, Hyderabad.

... Appellant And Anagha Surface Transport Pvt. Ltd., JPN Nagar, Miyapur, Hyderabad.

....Respondent

THE HON'BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON'BLE SRI JUSTICE SANJAY KUMAR I.T.T.A.Nos.7 and 20 of 2015 Common Judgment: (per the Hon'ble the Chief Justice Sri Kalyan Jyoti Sengupta) These appeals are dismissed as we find that the impugned order was passed on 11.3.2013 and nearly two years have gone by.

The learned Tribunal has passed the order of remand giving a direction to the Assessing Officer compelling the assessee to produce the books of accounts and thereafter to proceed in accordance with law. It was also mentioned in the order that if the books of accounts are not produced again, the Assessing Officer will be free to proceed with the matter in accordance with law.

We do not find any illegality in this order. The Tribunal has jurisdiction to do so and that is what it has done. The appeals are accordingly dismissed.

Pending miscellaneous applications shall also stand closed. No order as to costs.

__________________ K.J. SENGUPTA, CJ

_________________ SANJAY KUMAR, J 20th March, 2015 Pnb