COMMISSIONER OF INCOME TAX Vs. BRIG KAPIL MOHAN

JUDGEMENT

(1.) THIS appeal under S. 260A of the IT Act, 1961, directed against the order dt. 25th April, 2001, passed by the Tribunal Delhi Bench-B, New Delhi (for short 'the Tribunal') in ITA No. 5861/Del/1995, pertaining to the asst. yr. 1993-94, proposes the following question, stated to be one of law :

(2.) INSOFAR as proposed question Nos. 1 and 2 are concerned, we find that in the case of the assessee, the same issue had come up for consideration of this Court in CWT/CIT vs. Lt. Col. Kapil Mohan (2001) 169 CTR (Del) 240 : (2001) 251 ITR 386 (Del), and vide judgment dt. 30th May, 2001, the matters pertaining to various assessment years were remanded back to the Tribunal with a direction to rehear the appeal and take decision on the factual aspects, keeping in view the legal position as was indicated in the said judgment. We are of the view that instead of admitting this appeal, it would be appropriate to set aside the impugned order with a direction to the Tribunal to rehear the appeal and take a fresh decision in the light of the aforesaid judgment. We order accordingly. It goes without saying that while hearing the appeal afresh, the Tribunal will take into consideration the provisions of law, which would be applicable for the relevant assessment year, as we find that the section in question has undergone amendments a number of times.