SHETH CONSTRUCTION CO. Vs. INCOME-TAX OFFICER

JUDGEMENT

(1.) THIS appeal is preferred by the assessee against the order dated May 1, 2003, made by the Income -tax Appellate Tribunal. SMC Bench, Ahmedabad, in I. T. A. No. 580/Ahd/2000. The appellant has proposed the following two questions stated to be substantial questions of law arising out of the aforesaid order of the Tribunal :

(2.) AT the outset Mr. Manish J. Shah, the learned advocate for the appellant, states that he does not press question No. 2 as proposed and restricts his submissions in relation to question No. 1 only.

(3.) THE following substantial question of law arises for consideration :'Whether, on the facts and in the circumstances of the case, the Tribunal having reversed the order of the Commissioner of Income -tax (Appeals) on preliminary point, was the Tribunal not required to restore the matter to the file of the Commissioner of Income -tax (Appeals) for deciding other grounds on merits, which had not been decided by the Commissioner of Income -tax (Appeals) in the first round ?'