2000 (9) TMI 2

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..... ribunal is directed to refer to the High Court that question for its consideration, after drawing up a statement of case - civil appeal is allowed accordingly. - C. A. No 3912 of 1999. - - - Dated:- 12-9-2000 - S. P. BHARUCHA AND V. N. KHARE JJ. For the Appellant : M. L. Verma , Senior Advocate (S. W. A. Qadri , S. K. Dwivedi , Bipul Kumar and Ms. Sushma Suri, Advocates) For the Resp .....

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..... he following sentences : Thus, it is seen that none of the reasons mentioned by the Assessing Officer was recorded by him for reopening the assessment . . . and Since we have quashed that reassessment on the legal ground alone, we do not consider it proper to adjudicate the issues raised . . . . Clearly, a question of law arises and the Tribunal is directed to refer to the High Court that quest .....

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