https://www.taxtmi.com/caselaws?id=38377 The High Court of Madras upheld the validity of the Tribunal's order remanding the matter, allowing the Appellate Assistant Commissioner to consider all aspects without restrictions. The Court clarified that the Appellate Assistant Commissioner should not consider orders no longer existing due to remand. The Tribunal's decision to remand the appeal for fresh disposal was considered appropriate, especially as the appeal was filed by the department. The Court reframed the original question, aligning it with the case's circumstances, and supported the Tribunal's decision to remand the matter. The assessee was awarded costs, and counsel's fee was fixed at Rs. 500. en-us Wed, 04 Aug 1976 00:00:00 +0530 Mon, 05 Apr 2010 18:09:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38377 The High Court of Madras upheld the validity of the Tribunal's order remanding the matter, allowing the Appellate Assistant Commissioner to consider all aspects without restrictions. The Court clarified that the Appellate Assistant Commissioner should not consider orders no longer existing due to remand. The Tribunal's decision to remand the appeal for fresh disposal was considered appropriate, especially as the appeal was filed by the department. The Court reframed the original question, aligning it with the case's circumstances, and supported the Tribunal's decision to remand the matter. The assessee was awarded costs, and counsel's fee was fixed at Rs. 500. Case-Laws Income Tax Wed, 04 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38377