2003 (2) TMI 44

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..... el for the respondents. For the assessment year 1988-89 the order of assessment was passed in respect of the assessee Namdang Tea Company (India) Limited. The Revenue having by the order of assessment preferred an appeal before the Income-tax Appellate Tribunal. The appeal was barred by limitation. In paragraph 13 of the judgment delivered by the Tribunal it has been held that the explanation sub .....

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..... nal has no jurisdiction to entertain the appeal of the Revenue on the merits and issue any direction in regard thereto. The Tribunal having committed an error of law in remanding the matter we allow the appeal filed by the assessee and set aside the order of remand passed by the Tribunal. In the facts and circumstances of the case there shall be no order as to costs.
Case laws, Decisions, Jud .....

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