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Section 272A of the Income-tax Act, 1961 - Penalty - For failure to answer questions, sign statements, furnish information etc., - Assessment year 1995-96 Where TDS return had been filed late but there were no details regarding mode of computation of number of days of delay by Assessing Officer and so Tribunal was of view that it was not clear from order of authorities below as to exact number of days of delay and it remanded matter to Assessing Officer for verification, no interference was called for with order [In favour of assessee] The annual return in Form 26C for the year ending ought to have been filed on or before 31-6-1995. But the assessee had not filed the return in time and hence, there was a delay in filing the same. The Assessing Officer was of the view that there was a delay of 878 days in filing the return. But, there were no details regarding the mode of computation of the number of days of delay by the Assessing Officer and so the Tribunal was of the view that it was not clear from the order of the authorities below as to the exact number of days of delay. The Tribunal remanded the case to the Assessing Officer for verification. Held that, it was only a remand order and, hence, no prejudice would be caused to the revenue. The revenue was also unable to point out that the remand order would cause prejudice to the revenue. Hence, there was no error or infirmity in the order of the Tribunal warranting interference and the order of the Tribunal was in accordance with law and the same was to be confirmed. T. Ravikumar for the Appellant. JUDGMENT P.P.S. Janarthana Raja, J. - This appeal is filed by the Revenue under section 260A of the Income-tax Act, 1961 against the order of the Income-tax Appellate Tribunal, Madras "B" Bench dated June 9, 2006, in I. T. A. No. 1198/Mds/2002, raising the following questions of law : "1. If the order of the Commissioner of Income-tax (Appeals) is not clear according to the Tribunal, whether the Tribunal is vested with powers to remit back the matter to the Commissioner of Income-tax (Appeals) in the circumstances of the case instead of the Assessing Officer ? 2. When the Commissioner of Income-tax (Appeals) was not…

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