COMMISSIONER OF INCOME TAX Vs. HINDUSTAN ZINC LTD

JUDGEMENT

(1.) THIS appeal has been filed against the judgment of learned Tribunal, Jodhpur Bench dt. 6th Nov., 2001, the appeal was admitted vide order dt. 16th Sept., 2003 by framing following three substantial questions of law:

(2.) WE have heard learned Counsel for the parties on all the three questions and have perused the impugned judgment of the learned Tribunal.

(3.) IN our view, in view of the aforesaid judgment of this Court, the matter is required to be remitted back to the Tribunal for deciding this question No. 1 afresh on lines given in the aforesaid judgment dt. 14th Dec, 2004.