JUDGMENT : C. S. P. Singh, J. - After perusing the order of the Tribunal we do not feel that any stateable question of law arises. Shri R. K. Gulati, appearing for the Department, contended that the contention raised by the assessee in the additional grounds were not well founded in law and as the Tribunal has remanded the matter to the Appellate Assistant Commissioner for reconsideration on these grounds, the Appellate Assistant Commissioner may feel bound by the order of the Tribunal, and not entertain the legal objections which the Department might have in regard to the contentions of the assessee. The order of the Tribunal does not preclude the Appellate Assistant Commissioner from entertaining such legal objections as are open to the Department against the additional grounds, for it directs the appeal to be disposed of in accordance with law. We are also not impressed by the argument as regards question No. 1 for it appears from the order of the Tribunal that the additional grounds were allowed to be included in view of the concession which the Department representative made before the Tribunal.
The application is dismissed, but there shall be no order as to costs.