COMMISSIONER OF INCOME TAX Vs. PHOENIX LAMPS LTD

JUDGEMENT

(1.) Admittedly, as a result of the impugned order remanding the case to the Tribunal (ITAT), the Tribunal has passed the final order in the instant matter pending this special leave petition.

(2.) If that be so, the remedy of the aggrieved in our view lies in filing an appeal Under Section 260A of the Income Tax Act, 1961 before the jurisdictional High Court against the said order.

(3.) We, therefore, find no good ground to interfere with the impugned order passed by the High Court which in our view stands complied with by the Tribunal.