COMMISSIONER OF INCOME TAX Vs. B L PASSI

JUDGEMENT

(1.) THESE are three appeals under S. 260A of the IT Act, 1961 (in short 'the Act') arising out of the decisions of the Income tax Appellate Tribunal (in short 'Tribunal') in ITAs No. 2537/Del/90 and 627/Del/93 and 3891/Del/91 (asst. year 1987 88) and ITA No. 1014/Del/91 (asst. year 1988 89).

(2.) THE issue involved being common to all the years, this order will govern all the three appeals. Since the issue has been discussed in greater details in Tribunal's order for the asst. year 1986 87, we will refer to the facts of that year, as illustrative. The following questions have been posed for adjudication :

(3.) BEING aggrieved, assessee preferred an appeal to the Commissioner of Income tax (Appeals) [in short CIT(A)], who, vide his order dt. 20th Feb., 1990, set aside the assessment and directed the AO to re examine the issue and record fresh findings on various points, including the question whether these trucks were given on hire.