2006 (11) TMI 665

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..... . This tax case appeal is directed against the order of the Income-tax Appellate Tribunal, Bench-A, Chennai dated 30.11.2005 made in ITA No.971/Mds/2004 for the assessment year 1993-94. 2. After hearing both sides and on perusing the records, the appellate Tribunal, after finding that whether the goods or merchandise were crossed the frontiers so as to effect the completion of export out of Indi .....

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..... al that, whether the goods or merchandise were crossed the frontiers as to the effect the completion of export out of India is not clear from the records, it is desirable and in the interest of both parties to consider the said aspect afresh by the Assessing Officer, we are in agreement with the said conclusion. Hence, we find no substantial question of law to entertain the above appeal and the sa .....

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