(1.) IN this appeal filed under s. 260A of the IT Act, 1961 (for short, 'the Act'), the appellant has prayed for determination of the following question of law:
(2.) 1993 declaring a loss of Rs. 15,700. The same was processed under s. 143(1)(a) of the Act. Later on, the case was by observing that he had the jurisdiction to decide the matter. He also called upon the appellant to furnish certain finalised the assessment at an income of Rs. 53,16,730. The appeal filed by the appellant was disposed of by the CIT(A),
(3.) DISSATISFIED with the orders of the AO and CIT(A), the appellant filed further appeal before the Income -tax Appellate appeal by remanding the case to the AO to record a finding on the issue of jurisdiction. Para 7 of that order reads as under :