https://www.taxtmi.com/caselaws?id=38213 The High Court upheld the Tribunal's decision to remand the case for further assessment, determining it was within the Tribunal's jurisdiction and did not violate the conditions for revision under section 263 of the Income-tax Act, 1961. The judgment favored the revenue, with each party bearing its own costs. Justice Sabyasachi Mukharji delivered the detailed judgment, emphasizing the Tribunal's broad remand powers and the legality of the remand in this case, with Justice Sudhindra Mohan Guha concurring. en-us Wed, 08 Feb 1978 00:00:00 +0530 Sat, 03 Apr 2010 17:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38213 The High Court upheld the Tribunal's decision to remand the case for further assessment, determining it was within the Tribunal's jurisdiction and did not violate the conditions for revision under section 263 of the Income-tax Act, 1961. The judgment favored the revenue, with each party bearing its own costs. Justice Sabyasachi Mukharji delivered the detailed judgment, emphasizing the Tribunal's broad remand powers and the legality of the remand in this case, with Justice Sudhindra Mohan Guha concurring. Case-Laws Income Tax Wed, 08 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38213