2009 (7) TMI 665

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.... assessee under section 260A of the Income-tax Act, 1961 (for short, "the Act"), against the orders of the Income-tax Appellate Tribunal, Amritsar Bench in I.T.A.No. 428/(ASR)/2008 dated October 8, 2008 for the assessment year 2004-05, proposing to raise the following substantial questions of law: "1. Whether the Income-tax Appellate Tribunal was justified in setting aside the issues to the file ....

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.... set aside? 3. Whether under the facts and circumstances of the present case the finding of the Income-tax Appellate Tribunal in not considering the present case in its true prospective is perverse and thus bad in law? 4. Whether under the facts and circumstances of the case and in view of the specific finding of the Commissioner of Income-tax (Appeals) that the provisions of sections 68, 69, 69....

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....n but failed to send his report. The Commissioner of Income-tax (Appeals) allowed the appeal of the assessee by accepting the additional evidence. 3. On appeal by the Revenue to the Tribunal, it was held that the Com-missioner of Income-tax (Appeals) should have awaited the opinion of the Assessing Officer or should have conducted inquiry himself as provided under section 250(4) of the Act. The T....

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....de the issue to the file of the Commissioner of Income-tax (Appeals) and direct the Assessing Officer to send remand report after duly examining the concerned parties. Since, we have set aside the issue to the file of the learned Commissioner of Income-tax (Appeals) we refrain from going to the merits of the case." 4. We have heard learned counsel for the appellant. He submits that the Commissio....