Law:

Section:

Section 256,read with section 254, of the Income-tax Act, 1961 - High Court reference to - Whether question relating to sufficiency of findings for deciding case on merits is a question of law - Held, yes - Whether where Tribunal remanded case to Commissioner on ground that findings recorded by Commissioner were insufficient for deciding case on merits, a referable question of law did arise out of Tribunal's order - Held, yes Note : The case was decided in favour of the assessee. Vineet Kothari for the Applicant. B.R. Arora for the Respondent. JUDGMENT This is an application under section 256(2) of the Income-tax Act, 1961, by the assessee. The Tribunal has remanded the case to the Commissioner taking the view that the findings recorded by the Commissioner are insufficient for deciding the case on merits. The contention of the assessee is that the findings…

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