COMMISSIONER OF INCOME TAX Vs. D N DOSANI

JUDGEMENT

(1.) The Income Tax Appellate Tribunal, Ahmedabad Bench B has referred the following questions under Section 256(1) of the Income Tax Act, 1956 (the Act), both at the instance of the revenue and the assessee. [1] On department's request for each of the assessment years 1979-80 to 1983-84 :

(2.) Whether, on the facts and circumstances of the case, the Tribunal was right in law in holding that in the fresh assessment order passed in pursuance of order of the learned Commissioner u/s 263 of the Income Tax Act, 1961, the Income Tax Officer was entitled to consider only those two items which were considered by the learned Commissioner and was not entitled to consider afresh any other item for making addition [2] On assessee's request for assessment year 1983-84 only :

(3.) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee was not entitled for deduction of the entire cost of films in the year of payment