Commissioner of Income Tax vs Hansa Cine Equipments

N.K. Jain, J.—The Commissioner of Income Tax, Tamil Nadu-IV, Madras, seeks direction of this court to refer'' the question.

The assessee-firm, Hansa Cine Equipments; No. 87, Mount Road, Madras-2, filed returns for the assessment years 1987-88 and 1990-91. The Income Tax Officer rejected its claim for investment allowance u/s 32A of the Income Tax Act, 1961. The assessment was confirmed by the Commissioner. On appeal before the Tribunal, the Tribunal followed its earlier decision in the case of the assessee''s firm for the assessment year 1985-86 passed in I. T, A, No. 1203/Mds, of 1990, dated May, 1994, and held that the assessee would be entitled to investment allowance if it were a small scale undertaking and remanded the matter. Aggrieved against the order, the Department has preferred this tax case petition u/s 256(2) of the Income Tax Act.

We have heard learned counsel and perused the materials on record. The Tribunal has only remanded the issue without any finding, As such, no question is made out calling for reference at this stage. Tax case petitions are dismissed.