Shree Mahalaxmi Sugar Mills vs Commissioner Of Income-Tax

JUDGMENT

1. With regard to the assessment years 1977-78 and 1978-79, the following question has already been framed by this court under Section 256(2) of the Income-tax 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 Income-tax Officer for fresh assessments ?"

2. We allow this application and direct the Income-tax Appellate Tribunal to draw up the statement of case and refer the aforesaid question of law for the decision by this court.