N. SUNDARESWARAN Vs. COMMR. OF INCOME TAX

JUDGEMENT

(1.) THIS is a reference under Section 113(1), Travancore Income Tax Act 33 of 1121 corresponding to Section 66(1) Indian Income Tax Act, by the Income Tax Appellate Tribunal, Madras Bench 'A'. The question of law which is referred is as follows:

(2.) THE facts necessary for appreciating the question involved are as follows: The Assessee is a dealer in cashew nuts and tins. For the year of assessment 1124 M.E. (17 -8 -1948 to 16 -8 -49) the Income Tax Officer, Quilon, made an assessment on 16 -12 -1124 on a total income of Rs. 20191. The Assessee took the matter in revision under Section 46, Travancore Income Tax Act before the Commissioner of Income Tax, Bangalore. The Assessee raised five contentions before the Commissioner. Of these the Commissioner disposed of Nos. 2 and 5 on the merits and as regards the rest Viz. 1, 3 and 4, he found

(3.) THE question that is referred therefore relates to the interpretation of the order of the Commissioner when he remitted the matter for further investigation to the Income Tax Officer on already mentioned. We may say at once that that order meant only the cancellation of the assessment so far as it related to the contentions 1, 3 and 4 which he left over for further investigation and disposal by the Income Tax Officer.