1999 (9) TMI 12

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lhi, has referred the following question stated to be of law and to arise out of its order dated December 10, 1980, passed in I. T. A. No. 3279(Del) of 1978-79 for the assessment year 1971-72 : "Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in remitting the matter to the Commissioner of Income-tax (Appeals) for deciding the appeal afresh after givin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sequently, the assessment in question had been finalised under section 144B(3), the assessee could not challenge the said assessment by way of appeal. Further, the Commissioner mentioned. 'even otherwise the assessee has not raised any concrete argument nor furnished any material to show how and why the total income computed by the Income-tax Officer is not correct or that the addition made by him .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on merit according to law." The question as referred by the Tribunal does not project any controversy. The Commissioner having taken the view that the assessee had no right of appeal and the Tribunal having upset that view, its order setting aside the appellate order and remanding the appeal to the Commissioner of Income-tax (Appeals) for fresh disposal was proper. In any case that view is not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X