https://www.taxtmi.com/caselaws?id=12546 Directions issued by the Commissioner of Income-tax (Appeals) on remand were treated as binding within the statutory appellate scheme, and the Assessing Officer's powers under sections 143(3) and 144 were not regarded as curtailed by those directions. The court further held that the Tribunal's deletion of the addition was a finding of fact, which could not be interfered with under section 260A in the absence of perversity. As no substantial question of law arose on either the remand directions or the factual deletion, the appeal was dismissed at the admission stage. en-us Thu, 24 Jan 2002 00:00:00 +0530 Tue, 19 May 2009 19:00:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12546 Directions issued by the Commissioner of Income-tax (Appeals) on remand were treated as binding within the statutory appellate scheme, and the Assessing Officer's powers under sections 143(3) and 144 were not regarded as curtailed by those directions. The court further held that the Tribunal's deletion of the addition was a finding of fact, which could not be interfered with under section 260A in the absence of perversity. As no substantial question of law arose on either the remand directions or the factual deletion, the appeal was dismissed at the admission stage. Case-Laws Income Tax Thu, 24 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12546