TMI Blog1996 (4) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal, Indore Bench, Indore, to state the case and refer the undernoted question of law to this court for its opinion, arising out of the Tribunal's order dated December 5, 1990, passed in I.T.A. Nos. 280 and 281/Ind. of 1985 and its refusal to refer the case by orders dated November 30, 1992, passed in R. A. Nos. 34 and 35/Ind. of 1991, for the assessment years 1972-73 and 1974-75, respectiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-tax Officer's order is completely wanting in relevant information on the abovementioned aspects of the matter, I would think it reasonable to send back this matter to the Income-tax Officer for detailed examination in the light of case law on the subject. The Income-tax Officer in redeciding the matter relating to the disallowance out of machinery repairs would go into the relevant facts concern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals by a common order dated December 5, 1990, and endorsed the decision of the Commissioner of Income-tax (Appeals). Dissatisfied with the decision of the Tribunal, the Department made reference applications before the Tribunal which too were dismissed, thus giving rise to the present applications. We have heard Shri D. D. Vyas, learned counsel for the applicant/Department and Shri S. C. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se only on the matter relating to the disallowance out of machinery repairs. The Assessing Officer had, therefore, clearly travelled beyond the specifications of the remand order in making the aforesaid additions and the appellate authorities were, therefore, right in deleting the said additions. The order of the Tribunal is based on a proper appreciation of the settled legal position and does not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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