1. R.M. SAHAI, J.--Having heard learned counsel for the assessee and for the Department, we are of the opinion that the following question of law arises out of the order passed by the Income-tax Appellate Tribunal, Delhi Bench, 'D' Delhi:-- "Whether the Income-tax Appellate Tribunal was justified in restoring the matter to the file of the Commissioner of Income-tax (Appeals) with the direction to ignore the additional evidence brought on record in remand proceedings?"
2. We, accordingly, direct the Tribunal to draw up a statement of the case to the question quoted above and submit the same to this Court.