SATISH KUMAR MITTAL, J. - (1.) TRIBUNAL , Delhi Bench 'E' Delhi in ITA No. 1117/Del/2004 for the asst. yr. 1994 -95, raising the following substantial question of law for consideration of this Court : "Whether on the facts and circumstances of the case, the Tribunal is right in law in deleting addition of Rs. 8,05,000 by quashing the assessment made under s. 143(3) r/w s. 147 of the IT Act, in view of the second proviso to sub -s. (1) of s.
(2.) WE have heard counsel for both the parties. occasion for the Tribunal to consider it, because the same was effected subsequently. In view of this fact, counsel for both the parties have agreed that the impugned order be set aside and the matter be remitted to the Tribunal to consider the matter afresh in the light of the aforesaid amendment as well as on merits. aside and the matter is remanded to the Tribunal to consider the matter afresh in the light of the amendment inserted in accordance with law. Appeal stands disposed of accordingly.;