The Commissioner Of Income Tax, Patiala v. M/S. Metal Products Of India, Chandigarh

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH. I.T.R. No. 22 of 1993DATE OF DECISION : 30.01.2008 The Commissioner of Income Tax, Patiala .... APPLICANT-REVENUE Versus M/s. Metal Products of India, Chandigarh ..... RESPONDENT-ASSESSEE CORAM :- HON'BLE MR. JUSTICE SATISH KUMAR MITTALHON'BLE MR. JUSTICE RAKESH KUMAR GARG Present:Mr. S.K. Garg Narwana, Advocate, for the revenue. Mr. Pankaj Jain, Advocate,for the assessee. * * * SATISH KUMAR MITTAL, J. ( Oral ) The Income Tax Appellate Tribunal, Chandigarh Bench,Chandigarh, has referred the following substantial question of law, to thisCourt for determination : “Whether on the facts and in the circumstances of the case, theAppellate Tribunal was right in law in recalling its originalorder and on a review setting aside the assessment to be madeafresh from the stage of filing of the return?” Vide the impugned order, the matter was remanded. On March1, 2007, learned counsel for the revenue was granted time to find out thestatus of proceedings after remand in terms of the order passed by theTribunal. Thereafter, the case was adjourned for several times for the samepurpose. Today, learned counsel for the revenue states that record of thecase is not traceable, therefore, he is unable to inform the status ofproceedings after the remand. In this regard, he has produced copy of aletter dated 29.1.2008, written by Income-tax Officer, Ward 2 (1)Chandigarh, which is taken on record. In view of the aforesaid fact, the instant reference is returnedun-answered. ( SATISH KUMAR MITTAL )JUDGE January 30, 2008 ndjndj ( RAKESH KUMAR GARG )JUDGEJUDGE