2002 (11) TMI 320

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....ORDER Keshaw Prasad, Accountant Member - Both the appeals have been directed by the assessee against the order of the Commissioner (Appeals) dated 5-10-1998 pertaining to assessment years 1991-92 and 1992-93. 2. Ground of Appeal Nos. 1 to 7 in the assessment year 1991-92 relates to the setting aside of the order on some issues rather than deciding the issue on merits. In the assessment ye....

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....peals) has been challenged before us in both the years. While ld. counsel stated that the Commissioner (Appeals) instead of setting aside the assessment order should have decided the issue on merit. On the other hand, ld. DR stated that the assessee should have no grievance with the order of the Commissioner (Appeals) as it will get another opportunity to prove its case before the Assessing Office....