1996 (7) TMI 81

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..... tax Appellate Tribunal, Guwahati, under section 256(1) of the Income-tax Act, 1961 (for short, " the Act "), for the opinion of this court : " (1) Whether under the facts and in the circumstances of the case, the Tribunal acted in law in holding that the directions issued under section 144B(4) of the Act were non est on setting aside of the order of assessment by the Commissioner of Income-tax u .....

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..... the Tribunal acted in law in omitting to record findings of fact disputed and supported by an affidavit and whether the same has not vitiated the order of the Tribunal in fact as well as in law? (5) Whether, on the facts and in the circumstances of the case, the Tribunal acted judicially, based on material in holding that the Assessing Officer did not act on surmises and conjectures in forming a .....

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..... ing on behalf of the Revenue. Mr. Joshi submits that all the questions referred to above are squarely covered by a decision of this court in Tarajan Tea Co. Pvt. Ltd. v. CIT [1994] 205 ITR 45; [1993] Suppl. 1 GLR 98. Dr. Saraf, learned counsel appearing on behalf of the assessee, confirms the same. Considering the submissions of learned counsel and following the decision in the aforesaid case, .....

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