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TMI Blog2002 (11) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... aw Prasad, Accountant Member - Both the appeals have been directed by the assessee against the order of the Commissioner (Appeals) dated 5-10-1998 pertaining to assessment years 1991-92 and 1992-93. 2. Ground of Appeal Nos. 1 to 7 in the assessment year 1991-92 relates to the setting aside of the order on some issues rather than deciding the issue on merits. In the assessment year 1992-93, all t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llenged before us in both the years. While ld. counsel stated that the Commissioner (Appeals) instead of setting aside the assessment order should have decided the issue on merit. On the other hand, ld. DR stated that the assessee should have no grievance with the order of the Commissioner (Appeals) as it will get another opportunity to prove its case before the Assessing Officer. 4. We have cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... findings of the Commissioner (Appeals) in setting aside the entire assessment order and the assessee is getting a chance to prove its case before the Assessing Officer, it will be at liberty to raise this legal issue before the Commissioner (Appeals) who will adjudicate the same. This ground of appeal is also dismissed. 7. In the result both the appeals are disposed of accordingly and the same ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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