Tribunal remand for factual verification of exempt income upheld; no substantial question of law arose.

The Tribunal's remand of the exempt income issue to the Assessing Officer for factual verification involved no legal infirmity, so no substantial question of law arose and interference was declined. The High Court treated the order as a factual restoration rather than a determination on merits, and rejected the challenge on that ground.

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Issues: Whether interference was warranted with the Tribunal's order restoring the issue to the Assessing Officer for verification of the assessee's claim regarding exempt income.

Analysis: The Tribunal had merely set aside the issue and restored the matter for factual verification. In the absence of any legal infirmity in that approach, no substantial question of law arose on this ground.

Conclusion: The ground was rejected and interference was declined on this issue.

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