- (1.) The Income-tax Appellate Tribunal, Allahabad, has referred the following question of law under Section 256(2) of the Income-tax Act, 1961 hereinafter referred to as "the Act", for the opinion to this court : "(i) Is the order of the Appellate Tribunal restoring the case for fresh disposal back to the Commissioner of Income-tax (Appeals) legally valid ?"
(2.) The reference relates to the assessment year 1979-80.
(3.) It appears that the Income-tax Officer while making the assessment had taken various points in the assessment orders which were under challenge before the Commissioner of Income-tax (Appeals), who in his turn without giving any finding for proper adjudication simply stated that in view of the foregoing, that is, the various submissions and other correspondence as reproduced in the appellate order, the additions cannot be sustained. The order of the Commissioner of Income-tax (Appeals) was short and cryptic and he did not consider the different aspects of the matter. The Revenue had preferred an appeal before the Tribunal and the Tribunal after considering the various pleas has restored the matter to the file of the Commissioner of Income-tax (Appeals) to decide the matter afresh after giving opportunity to both the sides of being heard.;