9911796707
TMI Blog2008 (8) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... The facts have been noticed from I. T. A. No. 255 of 2007. The assessee has filed the present appeal against the order dated September 22, 2005, passed by the Income-tax Appellate Tribunal, Chandigarh, Bench " A" Chandigarh (for short, "the Tribunal"), in I. T. A. No. 616/Chandi/2004 for the assessment year 1996-97 raising the following substantial questions of law : "(i) Whether, on the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in ignoring to consider the material on record and remitting the matter to the Assessing Officer? (v) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in reformulating the ground of appeal not forming the subject-matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al while remanding the case back to the Commissioner of Income-tax (Appeals) would prejudice the Commissioner of Income-tax (Appeals) while deciding the matter afresh by him. The observations made by the Tribunal are strictly not in conformity with law. Learned counsel for the Revenue submitted that as nothing has been held by the Tribunal on the merits of the controversy and the case has merely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-tax (Appeals) will be prejudiced by the observations made by the Tribunal while deciding the case afresh is totally baseless for the reason that the Commissioner of Income-tax (Appeals) is bound by law while considering the case in remand. A Division Bench of the Allahabad High Court in New Cawnpore Flour Mills v. CIT [2005] 275 ITR 45 held that no question of law would arise from an order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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