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1996 (4) TMI 72

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..... Act"), the Revenue seeks direction to the Income-tax Appellate Tribunal, Indore Bench, Indore, to state the case and refer the undernoted question of law to this court for its opinion, arising out of the Tribunal's order dated December 5, 1990, passed in I.T.A. Nos. 280 and 281/Ind. of 1985 and its refusal to refer the case by orders dated November 30, 1992, passed in R. A. Nos. 34 and 35/Ind. of .....

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..... tax (Appeals) inter alia, provided : " ...since the Income-tax Officer's order is completely wanting in relevant information on the abovementioned aspects of the matter, I would think it reasonable to send back this matter to the Income-tax Officer for detailed examination in the light of case law on the subject. The Income-tax Officer in redeciding the matter relating to the disallowance out of .....

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..... ed appeals before the Tribunal. The Tribunal dismissed the appeals by a common order dated December 5, 1990, and endorsed the decision of the Commissioner of Income-tax (Appeals). Dissatisfied with the decision of the Tribunal, the Department made reference applications before the Tribunal which too were dismissed, thus giving rise to the present applications. We have heard Shri D. D. Vyas, learn .....

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..... direction to the Assessing Officer to reconsider the case only on the matter relating to the disallowance out of machinery repairs. The Assessing Officer had, therefore, clearly travelled beyond the specifications of the remand order in making the aforesaid additions and the appellate authorities were, therefore, right in deleting the said additions. The order of the Tribunal is based on a proper .....

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