1984 (12) TMI 8

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..... es out of the order of the Tribunal. Learned counsel for the Revenue vehemently contended, relying on a decision of this court in CIT v. Seth Manicklal Fomra [1975] 99 ITR 470, that the Appellate Assistant Commissioner has no power to set aside an order of the Income-tax Officer partially and that, therefore, a question of law arises. Factually, we do not find that there is any partial setting asi .....

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..... tant Commissioner gave his findings on various items, his ultimate findings, according to learned counsel, is that there should be a fresh enquiry and, therefore, the Income-tax Officer can stick to his earlier view. But, even if he sticks to his earlier view, when it comes up before the Appellate Assistant Commissioner, it could be reversed. Such a situation should not be created. In the circumst .....

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