1992 (9) TMI 10

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..... erred to this court under section 256(1) of the Income-tax Act, 1961 ("the I. T. Act"): "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in holding that the order of the Appellate Assistant Commissioner setting aside the order of the Income-tax Officer was limited to specific issue ?" The assessee declared an income of Rs. 12,636 in his return of .....

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..... Income-tax Officer could not have enhanced the income originally assessed. The Appellate Assistant Commissioner dismissed the appeal. The Tribunal held that the original order of the Income-tax Officer was set aside with certain directions the scope of which was very restricted and limited, beyond which the Income-tax Officer could not go. The parties have produced the order dated June 15, 1976, .....

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