1998 (8) TMI 12

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..... JAYASIMHA BABU J.---The Revenue is aggrieved by an order made by the Tribunal in exercise of its judicial discretion. We would normally decline to interfere with the exercise of such judicial discretion by the Tribunal. We have not been shown any extraordinary circumstances of this case calling for our interference. The Tribunal had relied on the fact that in the decision rendered by this ....

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....e was not entitled to the benefit of a remand as it had failed to produce any further material before the Tribunal. That was a matter for the Tribunal to consider and the Tribunal has chosen to exercise its discretion in favour of the assessee. That would not constitute an error of jurisdiction or any illegality which needs to be corrected by us. The Tribunal has given its reason for remanding ....

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....therefore, be said that the order of the Tribunal is one which is arbitrary or entirely beyond its judicial discretion. A Tribunal when it chose to provide further opportunity to one of the litigants before it, when it considered it just to do so is entitled to make an order of remand and the superior court will be very slow indeed to interfere with such an order. Counsel for the assessee refer....