JUDGMENT OM PRAKASH, J. 1. UPON hearing the parties, we are of the view that question No. 5 does arise from the Tribunal's order dated October 20, 1987. We, therefore, direct the Tribunal to draw up a statement of the case and refer the following question for our opinion:- "(5) Is the order of the Tribunal restoring the case for fresh disposal back to the CIT (A) legally valid?" The application is partly allowed.