1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 36 of 2008 C.I.T., UDAIPUR V/S HINDUSTAN ZINC LIMITED , UDAIPUR Mr. KK BISSA, for the appellant / petitioner Date of Order : 25.2.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI SANGEET LODHA,J. ORDER ----- Heard learned counsel for the petitioner. The only ground given is that in view of the amended provision of Section 251(1)(a) the learned Commissioner Income Tax had no power to remand back the matter to the assessing officer. We have considered the submission, and find that the provisions of Section 251(1)(a) have undergone a change taking away the power of remand, and the amendment has been made effective from 1.6.2001. A look at the order of the learned Commissioner shows that the appeal was instituted before him way back on 25.4.2001. Obviously, therefore, the subsequent amendment could not have the effect of adversely affecting the appeal of the assessee which was already pending on the date of coming into force of the amended 2 provision. In that view of the matter, we do not find any force in the appeal. The same is, therefore, dismissed. ( SANGEET LODHA ),J. ( N P GUPTA ),J. /sushil/