(Madan B. Lokur and Adarsh Kumar Goel, JJ.)
Dy. Commissioner of Income Tax _______ Appellant
v.
Budhewal Co-Op. Sugar Mills Ltd. _______ Respondent
Civil Appeal No. 3230 of 2015, decided on March 30, 2015
[Arising out of SLP (C) No. 25139 of 2013]
The Order of the court was delivered by
Order
Leave granted.
We have heard learned counsel for the parties.
In view of the order passed by this Court in Morinda Cooperative Sugar Mills Ltd. v. Commissioner of Income Tax, Chandigarh [(2012) 13 SCC 772: 354 ITR 230], the matter is remanded to the file of the Commissioner of Income Tax (Appeals).
We make it clear that we have not expressed any opinion on the merits of the case and we also make it clear that the assessee is entitled to raise the contention before the Commissioner that insofar as the second issue is concerned, it is covered in his favour by the decision of this Court in Commissioner of Income Tax v. Ponni Sugars & Chemicals Ltd. [306 ITR 392].
The appeal is disposed of.
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