1990 (4) TMI 24

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....he assessee is asking this court to direct the Tribunal to draw up statement of case and refer the following questions for the opinion of this court : " 1. Whether, on the facts and circumstances, the Tribunal is justified in holding that, after the remand, the scope of enquiry was limited and the Appellate Assistant Commissioner was wrong in holding that the expenses of Rs. 18,000 incurred on ....

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.... the addition in the year under consideration ?" So far as the first two questions are concerned, it is clear from the order of the first appellate authority that the remand to the Income-tax Officer was limited only to one issue, namely, to determine what was the amount received by the assessee from his relatives, after considering such evidence as the appellant may place before it. In view of....