Allahabad H.C : Whether, on the facts and circumstances of the case, the Tribunal was justified in remanding the case to the ITO for fresh assessments

High Court Of Allahabad

Shree Mahalaxmi Sugar Mills vs. CIT

Sections 256(2), 254

Asst. Year 1977-78, 1978-79

K.C. Agrawal, Actg. C.J. & R.K. Gulati, J.

IT Ref. Appln. No. 279 of 1988

6th July, 1989

BY THE COURT :

With regard to the asst. yrs. 1977-78 and 1978-79, the following question has already been framed by this Court under s. 256(2) of the IT Act, 1961. The reframed question reads as under : “Whether, on the facts and circumstances of the case, the Tribunal was justified in remanding the case to the ITO for fresh assessments.

2. We allow this application and direct the Tribunal to draw up the statement of case and refer the aforesaid question of law for the decision by this Court.

[Citation :180 ITR 374]

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