1984 (12) TMI 8

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....aw arises out of the order of the Tribunal. Learned counsel for the Revenue vehemently contended, relying on a decision of this court in CIT v. Seth Manicklal Fomra [1975] 99 ITR 470, that the Appellate Assistant Commissioner has no power to set aside an order of the Income-tax Officer partially and that, therefore, a question of law arises. Factually, we do not find that there is any partial sett....