- (1.) This is an appeal filed by the Assessee under Section 260-A of the Income Tax Act, 1961 ('the Act') against an order dated 04.01.2010 passed by the Income Tax Appellate Tribunal ('the Tribunal') in ITA No.443/JU/2008.
(2.) By the impugned order dated 04.01.2010, the Tribunal has partly allowed the appeal filed by the Revenue and, while modifying the order of the CIT (Appeals) in relation to the issue of professional income, has remitted the issue regarding payment of rent of hospital building as claimed by the assessee-appellant for re-determination to the Assessing Officer ('AO').
(3.) It is submitted by the appellant that on the facts and in the circumstances of this case, the authorities were not justified in applying the provisions of Section 145 of the Act particularly when there was no valid reason for rejection of books of accounts nor any valid defect therein was pointed out. It is further submitted that on the facts and in the circumstances of this case, the AO was not justified in proceeding under Section 143 (2) of the Act and the appellant's case was not liable for compulsory scrutiny because there remained no tax liabilities in relation to the previous assessment years after the order of the Tribunal dated 18.08.2006 that was passed before passing of the assessment order in question on 13.12.2006. It is also submitted that on the facts and in the circumstances of this case, the Tribunal was not justified in remitting the matter to the AO on the question regarding rent paid for the hospital building where the issue had already been settled in the case of the landlord.;