1982 (7) TMI 28

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....s an application by the Commissioner of Income-tax, Madhya Pradesh, Bhopal, under s. 256(2) of the I.T. Act, 1961, praying that the Income-tax Appellate Tribunal should be directed to state the case and refer it to this court for its opinion on the following questions : " 1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in setting aside ....

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....a fresh assessment after complying with s. 144B of the I.T. Act. The Commissioner was of the view that the order of the ITO was erroneous and prejudicial to the interests of the Revenue due to non-compliance with the procedure laid down under s. 144B of the Act. The assessee preferred an appeal against the Commissioner's order to the Income-tax Appellate Tribunal. The Appellate Tribunal allowed....