2008 (7) TMI 996

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..... is Tax Appeal under Section 260A of the Income-tax Act for assessment year 2003-04. The Revenue has proposed the following two substantial questions of law for determination and consideration of this Court. "(A) Whether the Appellate Tribunal is right in law and on facts in restoring the issue relating to deduction u/s.10B of the Act to the file of the Assessing Officer to work out the profit fr .....

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..... tion, it appears that the Revenue is aggrieved by the order of the Income-tax Appellate Tribunal remanding the matter to the Assessing Officer for reconsideration of the issues involved in the said question. Normally when the matter is remanded it cannot be said that any question of law much less any substantial question of law arises and hence we are not inclined to admit this Appeal. 3. However .....

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..... he matter is remanded to the Assessing Officer and we have not admitted this Appeal it is clarified that the Assessing Officer will look into the matter afresh and consider the entire issue afresh. 4. Similarly question No.B is in relation to the deduction under Section 80HHC of the Income-tax Act, 1961 and the Tribunal has restored the matter to the Assessing Officer with a direction to decide t .....

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