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1992 (7) TMI 315
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....e assessee before the Tribunal and the Tribunal has remitted the matter back to the assessing authority for fresh consideration. The assessment year is 1976-1977. Since we propose to dispose of this tax revision case in a short compass, we do not think that it is necessary to traverse the facts of this case at this stage. 2.. Mr. R. Venkataraman, learned counsel for the petitioner/assessee, conte....