2005 (1) TMI 50

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..... of the Income-tax Act, 1961 hereinafter referred to as "the Act", for the opinion to this court: "(i) Is the order of the Appellate Tribunal restoring the case for fresh disposal back to the Commissioner of Income-tax (Appeals) legally valid?" The reference relates to the assessment year 1979-80. It appears that the Income-tax Officer while making the assessment had taken various points in the .....

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..... ted by the Tribunal in the present case. Even otherwise, in the case of CIT v. Naresh Chandra Bhargava [1987] 167 ITR 288 (All), this court has held that where the Tribunal does not decide any point against or in favour of either of the two parties and remands the case to the first appellate authority for fresh hearing and disposal, no reference lies in such circumstances. In this view of the mat .....

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