2005 (1) TMI 50

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....f the Income-tax Act, 1961 hereinafter referred to as "the Act", for the opinion to this court: "(i) Is the order of the Appellate Tribunal restoring the case for fresh disposal back to the Commissioner of Income-tax (Appeals) legally valid?" The reference relates to the assessment year 1979-80. It appears that the Income-tax Officer while making the assessment had taken various points in the a....