IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.R. No. 22 of 1993 DATE 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 MITTAL HON'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 this Court for determination : “Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in recalling its original order and on a review setting aside the assessment to be made afresh from the stage of filing of the return?” ITR No. 22 of 1993 -2- Vide the impugned order, the matter was remanded. On March 1, 2007, learned counsel for the revenue was granted time to find out the status of proceedings after remand in terms of the order passed by the Tribunal. Thereafter, the case was adjourned for several times for the same purpose. Today, learned counsel for the revenue states that record of the case is not traceable, therefore, he is unable to inform the status of proceedings after the remand. In this regard, he has produced copy of a letter 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 returned un-answered. ( SATISH KUMAR MITTAL ) JUDGE January 30, 2008 ( RAKESH KUMAR GARG ) ndj JUDGE