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    <title>2023 (10) TMI 1559 - TELANGANA HIGH COURT</title>
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    <description>An appeal against a Tribunal&#039;s remand order was held not to raise any substantial question of law. The Tribunal had followed its earlier decision in the same assessee&#039;s case for prior assessment years, and the impugned remand was treated as arising from factual appreciation rather than any legal controversy. On that basis, the court treated the remand as a factual order and concluded that it did not give rise to a question of law, much less a substantial question of law. The appeal was therefore not maintainable on that ground.</description>
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      <description>An appeal against a Tribunal&#039;s remand order was held not to raise any substantial question of law. The Tribunal had followed its earlier decision in the same assessee&#039;s case for prior assessment years, and the impugned remand was treated as arising from factual appreciation rather than any legal controversy. On that basis, the court treated the remand as a factual order and concluded that it did not give rise to a question of law, much less a substantial question of law. The appeal was therefore not maintainable on that ground.</description>
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