1993 (8) TMI 62 - DELHI HIGH COURT

Extract:
.......ibunal to state the case and refer the following refrained question to this court Was the Tribunal right in setting aside the order of the Commissioner under section 263 of the Income-tax Act and in holding that the assessment order of the assessee could not be said to be erroneous or prejudicial to the Revenue ? There will be no order as to costs.