COMMISSIONER OF INCOME TAX Vs. HOPE TEXTILES LIMITED

JUDGEMENT

(1.) BY these applications under Section 256(2) of the Income-tax Act, 1961 (for short "the Act"), the Revenue seeks direction to the Income-tax Appellate Tribunal, Indore Bench, Indore, to state the case and refer the undernoted question of law to this court for its opinion, arising out of the Tribunal's order dated December 5, 1990, passed in I.T.A. Nos. 280 and 281/Ind. of 1985 and its refusal to refer the case by orders dated November 30, 1992, passed in R. A. Nos. 34 and 35/Ind. of 1991, for the assessment years 1972-73 and 1974-75, respectively :

(2.) IN both these cases the assessments made by the Assessing Officer for the aforesaid assessment years (1972-73 and 1974-75) were set aside by the Commissioner of INcome-tax (Appeals) vide his common order dated January 30, 1982, and the cases were remanded to the Assessing Officer with the direction to reconsider the matter relating to the disallowance out of machinery repairs. The order of the Commissioner of INcome-tax (Appeals) inter alia, provided :

(3.) IT is well-settled that an appellate authority while remanding the case, can give directions and lay down limits for the enquiry to be made by the lower court. When such a direction is made and limits are laid down, the power and jurisdiction of the lower court to deal with the case, after remand, depend on the specifications of the remand order. The lower court has no jurisdiction to enter into any question which falls outside this limit (See V. R. Subramanyam v. B. Thayappa, AIR 1966 SC 1034 and Budhilal Deviprasad v. Jagannathdas Bajrangdar, AIR 1963 MP 344). In the instant case, the Commissioner of Income-tax (Appeals) has in its remand order dated January 30, 1982, made a clear direction to the Assessing Officer to reconsider the case only on the matter relating to the disallowance out of machinery repairs. The Assessing Officer had, therefore, clearly travelled beyond the specifications of the remand order in making the aforesaid additions and the appellate authorities were, therefore, right in deleting the said additions. The order of the Tribunal is based on a proper appreciation of the settled legal position and does not, therefore, give rise to any referable question of law.