1992 (7) TMI 315

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..... ter back to the assessing authority for fresh consideration. The assessment year is 1976-1977. Since we propose to dispose of this tax revision case in a short compass, we do not think that it is necessary to traverse the facts of this case at this stage. 2.. Mr. R. Venkataraman, learned counsel for the petitioner/assessee, contends that once the Tribunal has come to the conclusion that the asse .....

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..... nt the case. In such circumstances, we are of the view that suffice it to vacate the last line of the order of the Tribunal stating: "However, our findings with regard to other points raised by the appellant before us would hold good. In the end the appeal is remanded." and dismiss the revision in other respects. We make it clear that it is open to the assessing authority to go into the questi .....

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