9911796707
TMI Blog1998 (8) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... ggrieved by an order made by the Tribunal in exercise of its judicial discretion. We would normally decline to interfere with the exercise of such judicial discretion by the Tribunal. We have not been shown any extraordinary circumstances of this case calling for our interference. The Tribunal had relied on the fact that in the decision rendered by this court concerning the same assessee, this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as it had failed to produce any further material before the Tribunal. That was a matter for the Tribunal to consider and the Tribunal has chosen to exercise its discretion in favour of the assessee. That would not constitute an error of jurisdiction or any illegality which needs to be corrected by us. The Tribunal has given its reason for remanding the matter. It has observed that in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is one which is arbitrary or entirely beyond its judicial discretion. A Tribunal when it chose to provide further opportunity to one of the litigants before it, when it considered it just to do so is entitled to make an order of remand and the superior court will be very slow indeed to interfere with such an order. Counsel for the assessee referred to a decision of the Calcutta High Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consider the same afresh in the light of further facts the assessee has been allowed by the Tribunal to produce before the Appellate Assistant Commissioner at this stage ? (2) Whether the Appellate Tribunal's conclusion in permitting the assessee to produce further relevant facts at this stage is justified in law and is reasonable having regard to the fact that the assessee had not produced any s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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