CIT(A) cannot dismiss the assessee’s appeal without adjudicating upon the question as to whether the law to s 248, as amended with effect from 1 June 2007, was applicable or not

Jet Air (P) Ltd. Vs CIT (ITAT Mumbai)- The matter was remitted to the CIT(A) for disposal afresh since the CIT(A) had dismissed the assessee’s appeal without adjudicating upon the question as to whether the law to s 248, as amended with effect from 1 June 2007, was applicable or not merely on the ground that it had never approached the AO for a certificate under s 195(2) for the remittance of the amount without the deduction of tax.

Jet Air Pvt. Ltd. Vs. Commissioner of Income Tax (A)- XXXIII        

Decided by- ITAT Mumbai

ITA Nos. 2512, 2513, 2514, 2515, 2516, 2517, & 2518/Mum/08

Date of Hearing         :        25/07/2011

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