2002 (1) TMI 24

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....o whether the Tribunal was justified in holding that the Assessing Officer was bound by the direction given by the Commissioner of Income-tax (Appeals) in his appellate order while setting aside the assessment order for fresh consideration. The Commissioner of Income-tax (Appeals) is always a superior authority and he can give any direction on the facts and circumstances of the case and in the ....

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....s of the Act. That does not curtail the power of the Assessing Officer, rather that is in conformity with the provisions and the scheme of the Act. Thus, no substantial question of law arises. In question No. 3, the issue raised is that the Tribunal has wrongly deleted the addition of Rs.23,275, though the necessary evidence was not produced as to whether the addition was justified or not. W....