1. IN pursuance of the direction of this court under Section 256(2) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal, Delhi Bench "A", has referred the following question of law for the opinion of this court :

"Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in recalling its order dated January 4, 1978, in ITA No. 618 (Delhi) of 1976-77 and in restoring the appeal to its file for fresh disposal ?"

2. WE have heard Sri R. K. Agarwal, learned standing counsel for the Revenue, and Sri Pravin Mishra, advocate, holding brief for Sri Bharat Ji Agarwal, for the assessee.

In an appeal before the Income-tax Appellate Tribunal the assessee had raised ground No. 5 regarding the disallowance of development rebate and relief under Section 80J of the Act. The Tribunal while deciding the said appeal pertaining to the assessment year 1973-74 decided the said ground No. 5 as follows :

"Ground No. 5 of the memorandum of appeal also has become redundant because the Income-tax Officer has already passed the order under Section 154 of the Act giving relief to the assessee regarding development rebate and relief und