KODURI PULLESWARA RAO Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) -

(2.) THIS is a reference made at the instance of the assessee by the Income-tax Appellate Tribunal under Section 66 (1) of the Indian Income-tax Act. The question referred for the opinion of this Court is the following :-Whether in the circumstances of the case, the Bench had the power in law to order the resumption of the assessment proceedings from the stage indicated in the Benchs order.

(3.) PATANJALI SASTRI, J. - I agree and have nothing to add.