U.K.Dhaon, J. - (1.) -Heard Sri S.K. Garg learned Counsel for the appellant and Sri D.D. Chopra learned Senior Standing Counsel for respondent.
(2.) The appellant has filed the instant appeal under Section 260-A of the Income Tax Act, against the order dated 28.2.2007 passed by the Income Tax Appellate Tribunal, Lucknow Bench, Lucknow.
(3.) The brief facts of the case are that for the assessment year 2000-2001, a notice dated 27.3.2003 under Section 148 of the Income Tax Act, 1961 (hereinafter referred as an 'Act') was issued to the appellant. The appellant thereafter filed return on 30.4.2003 under the provisions of Section 148 of the Act. Thereafter assessment order dated 28.2.2005 was passed by the Income Tax Officer 6(2) Kanpur. The appellant being aggrieved by the said order filed an appeal before the Commissioner of Income Tax (Appeals) II Kanpur. The said appeal was disposed of by the judgment and order dated 18.12.2005. Being aggrieved by the order passed by the appellate authority, the appellant filed an appeal before the Income Tax Appellate Tribunal, Lucknow Bench, Lucknow. The said appeal preferred by the appellant was allowed by the Tribunal and the matter was remitted back to the Commissioner Income Tax (Appeals) II Kanpur by the impugned order dated 28.2.2007.;