2008 (7) TMI 996

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....uj, J. 1. The Revenue has filed this Tax Appeal under Section 260A of the Income-tax Act for assessment year 2003-04. The Revenue has proposed the following two substantial questions of law for determination and consideration of this Court. "(A) Whether the Appellate Tribunal is right in law and on facts in restoring the issue relating to deduction u/s.10B of the Act to the file of the....

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....sessee's claim?" 2. From the tenor of the question, it appears that the Revenue is aggrieved by the order of the Income-tax Appellate Tribunal remanding the matter to the Assessing Officer for reconsideration of the issues involved in the said question. Normally when the matter is remanded it cannot be said that any question of law much less any substantial question of law arises and hence ....

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.... under Section 10B of the Income-tax Act, 1961. Since the matter is remanded to the Assessing Officer and we have not admitted this Appeal it is clarified that the Assessing Officer will look into the matter afresh and consider the entire issue afresh. 4. Similarly question No.B is in relation to the deduction under Section 80HHC of the Income-tax Act, 1961 and the Tribunal has restored the mat....