TMI Blog1997 (2) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal referred the following two questions for the opinion of this court under section 256(1) of the Income-tax Act, 1961 : "1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal had jurisdiction to allow the assessee to raise the additional ground and directing the Income-tax Officer to go into the assessee's claim for deduction towards entertainment expen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expenditure which are admissible as a deduction under section 20 should not be taken into consideration for allowance of entertainment expenditure while applying the provisions of section 37(2B) of the Act. The assessee claimed deduction towards Part of the entertainment expenditure considered as the maximum admissible and the Income-tax Officer accepted the assessee's working in this respect. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and remanded back the matter to the Income-tax Officer to go into the question and allow the assessee's claim on the basis of the earlier decision in I. T. A. No. 172/ MDS. of 1968-69. Before us learned standing counsel for the Department submitted that the Tribunal ought not to have admitted the additional grounds and remitted back the matter for fresh disposal. On the other hand, the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s part of adjustment of tax liabilities of the assessee. Therefore, it cannot be said that the Tribunal was incorrect in admitting the additional ground. However, without any orders by the authorities below on this aspect, it may not be possible for the Tribunal to render any decision on this aspect. Under such circumstances, this matter was remitted back to the Income-tax Officer for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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