Addition an account of excise duty payable by simply relying on order passed by Tribunal

IT: Where Appellate Authorities had deleted addition an account of excise duty payable by simply relying on order passed by Tribunal in earlier assessment year, since said order was reversed by High Court and further facts were also not clearly brought out in assessment order, matter was to be readjudicated
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[2014] 50 taxmann.com 182 (Delhi)
HIGH COURT OF DELHI
Commissioner of Income-tax-II
v.
Lakshmi Sugar Mills Co. Ltd.*
SANJIV KHANNA AND V. KAMESWAR RAO, JJ.
IT APPEAL NO. 233 OF 2013†
SEPTEMBER  1, 2014
Section 43B, read with section 145, of the Income-tax Act, 1961 - Business disallowance - Certain deductions to be allowed only on actual payment (Excise Duty) - Assessment year 2008-09 - Assessing Officer disallowed certain amount shown as excise duty payable - Appellate Authorities deleted said addition by simply relying on order passed by Tribunal in earlier assessment year - Whether since said ITAT order was which stood reversed by High Court and further facts were also not clearly brought out in assessment order, matter was to be readjudicated - Held, yes [Para 8][In favour of revenue/Matter remanded]