KAMIL BHAI ISMAIL VS COMMISSIONER OF INCOME-TAX
1991 P T D 712
[Allahabad High Court (India)]
Before R.M. Sahai and R.P. Singh, JJ
KAMIL BHAI ISMAIL JJ
versus
COMMISSIONER OF INCOME-TAX
Income-tax Application No.217 of 1988, decided on 24/04/1989.
Income-tax---
----Reference--Tribunal restoring matter to file of C.I.T.(Appeals) with director to ignore additional evidence--Whether justified is a question of law fit to be referred.
Whether the Tribunal was justified in restoring the matters to the file o the Commissioner of Income-tax (Appeals) with the direction to ignore the additional evidence brought on record in remand proceedings, was a question of fit to be referred to the High Court.
JUDGMENT
R.M. SAHAI, J.--Having heard learned counsel for the assessee and for the Department, we are of the opinion that the following question of law arises out of the order passed by the Income-tax Appellate Tribunal, Delhi Bench, 'D' Delhi:--
"Whether the Income-tax Appellate Tribunal was justified in restoring the matter to the file of the Commissioner of Income-tax (Appeals) with the direction to ignore the additional evidence brought on record in remand proceedings?"
We, accordingly, direct the Tribunal to draw up a statement of the case to the question quoted above and submit the same to this Court.
Z.S./720/TOrder accordingly.