1992 (9) TMI 10

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.... of the Commissioner of Income-tax, Nagpur, the following question is referred to this court under section 256(1) of the Income-tax Act, 1961 ("the I. T. Act"): "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in holding that the order of the Appellate Assistant Commissioner setting aside the order of the Income-tax Officer was limited to specific ....

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....t Commissioner challenging the fresh assessment, raising a ground that the Income-tax Officer could not have enhanced the income originally assessed. The Appellate Assistant Commissioner dismissed the appeal. The Tribunal held that the original order of the Income-tax Officer was set aside with certain directions the scope of which was very restricted and limited, beyond which the Income-tax Offic....