HINDUSTAN RADIATORS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is an application under Section 256(2) of the Income-tax Act, 1961, by the assessee. The Tribunal has remanded the case to the Commissioner taking the view that the findings recorded by the Commissioner are insufficient for deciding the case on merits. The contention of the assessee is that the findings recorded by the Commissioner are sufficient to decide the case on merits and that, therefore, there is no occasion to make the remand.

(2.) A question relating to the sufficiency of the findings for deciding the case on merits is a question of law. Accordingly, a question of law does arise out of the Tribunal's order. We, therefore, allow the application and direct the Tribunal to state the case and refer to this court for its decision the following question of law, namely :