The Assistant Commissioner Of Income Tax, Central-1, Muzaffarpur. … v. M/S Agricultural Produce Market Committee, Bagaha

07- 23.9.2011 IN THE HIGH COURT OF JUDICATURE AT PATNA MA No.390 of 2009 The Assistant Commissioner of Income Tax, Central-1, Muzaffarpur. …..Appellant. Versus M/S Agricultural Produce Market Committee, Bagaha. ……Respondent. ----------- Heard Mr. Harshwardhan Prasad, learned Senior Standing Counsel for the appellant, and Mr. K.N. Jain, learned counsel for the respondent. The Department of Income Tax has preferred this appeal under Section 260A of the Income Tax Act 1961 (hereinafter referred to as ‘the Act’), and is directed against the order dated 6.2.2009, passed by the Income Tax Appellate Tribunal, Patna Bench in ITA No.628/Pat/07, pertaining to assessment year 2003-04, whereby the order of the learned assessing officer and the learned Commissioner of Appeals have been set aside, and the matter has been remitted to the learned assessing officer for statistical purposes. 2. We have perused the materials on record and considered the submissions of the learned counsel for the parties. We are of the view that the present appeal does not raise any question of law, much less a substantial question of law. Law is well settled that superior courts normally desist from remitting a matter before the inferior authority mainly S.K.Pathak/ for the reason that such an order sets at naught the entire effort made till then to resolve the dispute between the parties, unless it becomes imperative. Law is equally well settled that the superior court normally does not interfere with the order of remand unless it is absolutely unwarranted in law. However, it appears to us that the learned Tribunal has passed a limited order of remand, namely, for statistical purpose only. 3. In view of our judgment dated 23.09.2011, passed in M.A. No.630 of 2008, we modify the order of the learned Tribunal, and direct that it would be an open remand to the learned assessing officer who shall examine all issues of law and facts arising in the matter before him which he shall dispose of in accordance with law and the said decision of this Court in M.A. No.630 of 2008. 4. In the result, this appeal is dismissed with the aforesaid modification in the impugned order. In the circumstances of the case, there shall be no order as to costs. (S.K. Katriar, J.) (Ahsanuddin Amanullah, J.)