STATE BANK OF PATIALA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE instant appeal is directed against the order dated 29.7.2005 (Annexure A1). On enquiry made from the learned counsel, it has been stated that the matter is still pending after remand before the Assessing officer, who has been asked by the impugned order to grant an opportunity to the appellant to furnish proof of desptatch of Form No.15H, which was claimed to have been despatched by the assessee within the stipulated period. THE Tribunal has also observed that in case Form No.15H is found not to have been despatched, the demand so raised by the Assessing Officer was to stand.

(2.) AFTER hearing learned counsel, we find that the order dated 29.7.2005 (Annexure A1) passed by the Tribunal does not suffer from any legal infirmity warranting our interference at this stage. However, we clarify that the matter having merely been remanded back, in case of any order being passed against the assessee, it will be entitled to raise all issues in any further proceedings. The matter on merits also shall not be considered as closed by the impugned order. With the aforementioned clarification, the appeal is disposed of. However, it is made clear that if the Assessing Officer, after remand, has already passed an order then this order shall not stand.