B RAJALAKSHMI Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS revision is filed against the order of assessment, which has been disputed by the assessee before the Tribunal and the Tribunal has remitted the matter back to the assessing authority for fresh consideration. The assessment year is 1976-1977. Since we propose to dispose of this tax revision case in a short compass, we do not think it is necessary to traverse the facts of this case at this stage.

(2.) MR. R. Venkataraman, learned counsel for the petitioner/assessee, contends that once the Tribunal has come to the conclusion that the assessment proceedings are vitiated and has thought it fit to remit the matter back to the assessing officer for giving chance to the assessee, it is not correct on the part of the Tribunal to have said that the findings with regard to the other points would hold good.