1981 (12) TMI 154

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....en in appeal by the assessee. The Appellate Assistant Commissioner set aside the assessment and remanded the case to the assessing authority. Against the order of remand, the assessee filed a further appeal to the Tribunal. The Tribunal, while upholding the order of remand, however, made certain directions and suggestions in regard to the matter under remand observing on what lines the Appellate A....