Bhagyodaya Builders Vs. Cit

.....the provisions of land acquisition act, 1894. it would, however, be open to the court in exercise of that power to invite the attention of the executive to any public purpose and the need for land for meeting that public purpose and to require the executive to take a decision, even a reasoned decision, with regard to the same in accordance with the statutory provisions, perhaps even within a reasonable time frame. however, the power of the court under article 226 must necessarily stop at that. thereafter, if the decision taken by the executive is capable of challenge and, there exist appropriate legal grounds for such challenge, it may also be open to the court to quash the decision and to require reconsideration. but no direction in the nature of mandamus whether interim or final can be issued by the court under article 226 to the executive to necessarily acquire a particular area of a particular piece of land for a particular public purpose. section 4; compulsory acquisition of land powers of state government held, renewal of lease in favour of petitioners would not take away power of state government of compulsory acquisition of land. renewal of lease would at best be taken into consideration for determining quantum of compensation. this is an income tax reference under section 256(2) of the income tax act in which the following questions have been referred for our opinion :'1. whether on the facts and in the circumstances of the case, the claim of the income tax officer for the enhancement of assessment by rs. 93,000 fell within the powers of commissioner (appeals) for enhancing under section 251 of the income tax act ?2. whether on the facts and in the circumstances of the case the refusal of the commissioner (appeals) to exercise the discretion in favour of the income tax officer could be interfered with by, the income tax appellate tribunal ?3. whether on the facts and in the circumstances of the case when the income tax officer had already taken recourse to alternate remedy under section 148, the order of remand passed by the income tax appellate tribunal to investigate the matter over again is valid in law ?'2. a perusal of paragraph 22 of the tribunals appellate order shows that the tribunal has only remanded the matter to the commissioner (appeals) without giving any finding of his own on merits. hence in our opinion no question of law arises out of the order of the tribunal. the reference is disposed of accordingly.