COMMISSIONER OF INCOME TAX Vs. BENGAL POTTERIES LTD

JUDGEMENT

(1.) ON an application of the Revenue under s. 256(1) of the IT Act, 1961, the following question has been referred by the Tribunal as a question of law arising out of its order for the opinion of this Court:

(2.) THE controversy raised in the said case is covered by a decision of this Court in the case of the same assessee. THE said decision is CIT vs. Bengal Potteries Ltd. (1980) 126 ITR 442 (Cal). By the said judgment, the matter was remanded to the Tribunal for taking additional evidence on the issues raised and for disposal of the appeal under s. 260(1) of the IT Act, 1961. Following the said decision, we remand this matter also to the Tribunal for being disposed of under s. 260(1) of the Income-tax Act after taking additional evidence relevant to the dispute as laid down in the said decision and giving a reasonable opportunity to both the parties of being heard. THEre will be no order as to costs.