1987 (10) TMI 9

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....of the Income-tax Act, 1961, for decision on the following question of law "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in giving a finding on the merits of the case, when the Appellate Assistant Commissioner did not apply his mind and did not give any finding on the merits of the case ? " The relevant assessment year is 1972-73. The Income-tax Offi....

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....made by the Appellate Assistant Commissioner to the Income-tax Officer. The relief claimed in the appeal was only to this extent, or, in other words, to set aside the order of remand. The Tribunal, however, after coming to the conclusion that the remand to the Income-tax Officer was not justified and that the existing material was sufficient to decide the case on merits, proceeded to decide the ca....

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....oner since even the Revenue, while preferring the appeal, did not agitate the merits of the case for decision by the Tribunal. In such a situation, the Tribunal, after reaching the conclusion that the material present was sufficient for deciding the question of registration of the firm and, therefore, no further enquiry by the Income-tax Officer was called for, it should have, accordingly, quashed....