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2003 (11) TMI 22 - DELHI HIGH COURTWhether the Income-tax Appellate Tribunal was right in law in remanding the matter back to the Assessing Officer to determine whether the income received by the assessee is chargeable to tax under sections 4, 5 and 9 of the Income-tax Act, 1961? - We are unable to appreciate the grievance of the Revenue when the whole issue of assessability of the amount received by the assessee would be open to adjudication by the Assessing Officer in terms of the impugned order. We are of the view that it is not an appropriate case for interference under section 260A of the Act, when no finding has been returned by the Tribunal on the merits of the case.
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