- (1.) THE petitioner has approached this Court by making the following substantive prayers : passed by respondent No. 3; (ii) issue a writ in the nature of mandamus thereby directing the respondents to allow the claim for the refund of Rs. 5,61,380 along with interest for the asst. yr. 1989 -90;"
(2.) THE petitioner, which is a partnership firm carrying on the business of manufacturing and sale of diesel engines and spares, filed its return of income, for the asst. yr. 1989 -90 declaring net assessable income at Rs. 4,55,289. Not satisfied with the return filed by the petitioner, the AO issued notices to the petitioner under ss. 143(2)/142(1) of the IT Rs. 17,45,390. Aggrieved against the assessment order, the petitioner filed an appeal before the CIT(A), who vide order of the petitioner after affording reasonable opportunity of being heard to the petitioner.
(3.) AGAIN while setting aside the assessment order, restored the matter back to AO to redecide the same and to pass fresh order of assessment. As is evident from the record, a notice was issued to the petitioner for passing fresh order on 15th The petitioner. Feeling aggrieved against The action of The respondents whereby on The one hand The remand case was not decided by The AO and on The oTher hand The petitioner was being deprived of his entitlement of refund of The tax paid on The ground that The remand case has not been decided.;