B PODDAR Vs. DEEPAK ROSHAN

JUDGEMENT

(1.) THE following questions of law are involved in this appeal :

(2.) SO far as first issue is concerned, learned counsel for the appellant submitted that the same income has now been assessed in the hands of the partners of the firm who are Shri Jawahar Lal Vig, Shri Harish Kumar Vig and Shri Om Prakash Jaggi and at the same time by the impugned order, the same amount which has been assessed in the hands of the assessee firm. Learned counsel for the appellant has placed on record the copies of the orders passed in the assessment cases of the partners.

(3.) WE are of the considered opinion that Revenue was right in seeking remand in view of the fact that during the course of assessment proceeding, the assessee submitted revised return and the statement of the account audited by the Chartered Accountant and the Tribunal though observed that earlier also audited accounts were submitted and both the accounts are running altogether in contrast then in that situation, it was a fit case for remanding the matter to the Assessing Officer for recording its finding of fact with respect to the pleas of the parties.