2000 (8) TMI 1116

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..... waives service. Having heard the learned counsel for the department and for the assessee at considerable length and after going through the relevant findings recorded by the Assessing Officer and the Tribunal, we find that questions Nos. 2 to 7 are purely questions of fact and, therefore, the application for seeking reference of those questions are to be rejected. The appeal, therefore, on the .....

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..... avat, we consider it fit to allow this appeal of the department on question No. 1 and remand the matter for the limited purpose of reassessing the company by the Assessing Officer. For the aforesaid reasons, the appeal partly succeeds only to the above limited extent and we remand the matter to the assessing authority for reassessing the company along with the assessment case of Shri Umedsingh .....

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