TMI Blog1999 (3) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... ommon order dt. 14th July, 1998, in ITA Nos. 694 and 695/Coch/94 relating to the asst. yrs. 1990-91 and 1991-92 has stated in para 4 of the order that "the issue involved herein is squarely covered by the decision of the Tribunal in the assessee's own case for the asst. yrs. 1982-83 to 1984-85". Following the earlier order of the Tribunal relating to the asst. yrs. 1982-83 to 1984-85, the CIT(A) directed the AO for the assessment years under consideration to treat the status of the firm as unregistered subject to the directions given by the Tribunal on this matter for the earlier years. Therefore, the Tribunal in the appeals relating to the asst. yrs. 1990-91 and 1991-92, under consideration, held that the issue being squarely covered, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above discussions, we direct the Tribunal to remand the question pertaining to the application of s. 13(b) of the Partnership Act as well as to the AO to record a clear finding, in the light of the observations made by us in the body of the judgment". The case of the Department is that the Tribunal by its order dt. 14th July, 1998, simply remanded the matter to the AO to treat the firm as unregistered subject to its directions given in the order for the earlier assessment years on this matter. Therefore, the submission of the Department in this miscellaneous petition is that the direction of the Tribunal in its order dt. 14th July, 1998, in ITA Nos. 694 and 695/Coch/1994 relating to the asst. yrs. 1990-91 and 1991-92, under consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he following decisions: (1) Sagar Co-operative Central Bank Ltd vs. CIT (1990) 85 CTR (MP) 206 : (1990) 186 ITR 292 (MP); (2) CIT vs. T.N. Viswanatha Reddy (1991) 98 CTR (AP) 49 : (1991) 190 ITR 266 (AP); (3) V.R. Sonti vs. CIT (1979) 117 ITR 838 (Cal); (4) Bharat Commerce Industries Ltd. vs. ITO (1988) 31 TTJ (Del) 357; and (5) 29 ITD 333 p. 396 (sic). 6. Apart from contending that the view subsequently taken by the Hon'ble High Court of Kerala in this case in respect of the earlier assessment years is of no consequence to the order passed by the Tribunal dt. 14th July, 1998, in ITA Nos. 694 695/Coch/94 relating to the asst. yrs. 1990-91 and 1991-92, under consideration, as the High Court has agreed with the Tribunal in rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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