OM PRAKASH, J. - (1.) UPON hearing the parties, we are of the view that question No. 5 does arise from the Tribunal's order dated October 20, 1987. We, therefore, direct the Tribunal to draw up a statement of the case and refer the following question for our opinion : "(5) Is the order of the Tribunal restoring the case for fresh disposal back to the CIT (A) legally valid ?" The application is partly allowed.;