Commissioner (Appeals) Cannot Remand Cases: Section 35A Sub Clause (3) Withdraws This Power; Adjudication on Merits Required.

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....Power of commissioner (appeals) to remand back the case - The order under challenge is not either of the one as is mentioned in sub clause (3) of Section 35A. It is precisely an order of remand which power stand withdrawn from Commissioner (Appeals). This order from no sense of interpretation can be held to have been passed either under the power of annulling or the power of confirming or the power of modifying - Commissioner (Appeals) is directed to adjudicate the same on merits - AT....