COMMISSIONER OF INCOME-TAX Vs. NARESH CHANDRA BHARGAVA

JUDGEMENT

(1.) AFTER having perused the record, we find that the order of the Income-tax Appellate Tribunal simply remands the case to the Commissioner of Income-tax (Appeals) for fresh hearing and disposal. While doing so, the Tribunal has not decided any point against or in favour of either of the two parties. Consequently, we do not consider the present case as a fit one where we should exercise our discretion conferred under Section 256(2) of the Income-tax Act and call for a statement of the case from the Income-tax Appellate Tribunal.

(2.) THIS application is accordingly rejected. No order as to costs.