2002 (11) TMI 38

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..... 1983?" - we decline to answer the common question of law referred to us but the matter is remitted to the Tribunal to consider the question afresh. - - - - - Dated:- 20-11-2002 - Judge(s) : N. V. BALASUBRAMANIAN., K. RAVIRAJA PANDIAN. JUDGMENT The judgment of the court was delivered by N.V. BALASUBRAMANIAN J.-There are four assessment years involved, viz., 1986-87 to 1989-90, and the com .....

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..... nal has also not decided the question with reference to the deed of lease, the period of lease and other relevant circumstances. We have held that to decide the question whether the assessee was using the asset as a business asset, the objects clause of the assessee is one of the relevant factors, but the Tribunal should consider all aspects of the matter and then decide the question whether the a .....

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