COMMISSIONER OF INCOME TAX Vs. RANE MADRAS LIMITED

JUDGEMENT

(1.) THE Tribunal, Madras Bench, at the instance of the CIT, Madras II, Madras, under S. 256(1) of the IT Act, 1961, has referred the following question of law said to arise out of the order of the Tribunal dt. 18th March, 1970, made in ITA No. 249 (Mad) 1968 -69.

(2.) THIS reference arises out a very simple order of remand made by the Tribunal. The following is the order of the Tribunal:

(3.) WE may also point out that the appeal before the Tribunal was filed by the Department and if in that appeal the Tribunal has passed an order setting aside the order of the AAC and remanding the matter to the AAC for fresh disposal, it is rather diffficult to see what grievance the Department can have against such an order which in effect is in favour of the Department itself.