Bald Gaum Industries (P.) Ltd. vs Commissioner of Income Tax

This is an application u/s 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, therefore, there is no occasion to make the remand.

The 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 and 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 :

"Whether, on the facts and in the circumstances of the case, the Tribunal was justified in remanding the case to the Commissioner of Income Tax on the ground that the findings recorded by the Commissioner are insufficient to decide the case on merits ?"