M/S. TEKNIKA COMPONENTS TH:PARTNER vs C.I.T., SHIMLA — C.A. No. 8211/2011

Summary of C.A. No. 008211/2011 — M/S. TEKNIKA COMPONENTS vs. C.I.T., SHIMLA The Supreme Court set aside the High Court's order and disposed of the civil appeal. The Court held that the High Court should have remitted the case to the Income Tax Appellate Tribunal instead of deciding unanswered issues itself. The Court directed the CIT (Appeals) to decide the assessee's pending appeal against the reassessment order dated 5th May 2011, uninfluenced by the earlier CIT order under Section 263 or the High Court's judgment, with the Court's 5th January 2011 interim order continuing to operate pending final disposal. This case analysis is maintained by casestatus.in based on publicly available court records.