2005 (3) TMI 21

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....Tax Appellate Tribunal, New Delhi, has referred the following two questions of law under Section 256(2) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") for opinion to this Court:- "1. Whether on the facts and in the circumstances of the case, the Tribunal was correct in law in restoring back the matter back to the file of the CIT (A) to ascertain whether the deduction was all....

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.... order was upheld by the Commissioner of Income Tax (Appeals). However, the Tribunal has remanded the matter to the Assessing Officer to find out as to whether the amount has been allowed as a deduction in any of the years whether expressly or impliedly and if allowance or deduction has not been allowed in any year either expressly or impliedly for any reason whatsoever, the refund received by the....

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....an expenditure, loss or trading liability incurred by the assessee and subsequently during any previous year the assessee has received or obtained the said amount. As in the present case, we find that the Tribunal has remitted the issue to the Assessing Authority to find out as to whether any allowance or deduction was either expressly or impliedly in any of the year the excise duty of Rs.98,077/-....