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TMI Blog1976 (8) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 256(1) of the Income-tax Act, 1961, has referred the following question of law said to arise out of the order of the Tribunal dated March 18, 1970, made in I.T.A. No. 249 (Madras) 1968-69 : " Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in restoring the appeal to the file of the Appellate Assistant Commissioner without limiting the scope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this appeal will be deemed to be allowed." We are unable to see any error of law in this order of the Tribunal. The Tribunal as appellate authority has jurisdiction to set aside the order appealed against and to direct the lower authority to dispose of the appeal afresh. The law does not impose any restriction on this power of the appellate authority except for the discretion vested in it as to in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the scope of the enquiry by the Appellate Assistant Commissioner. Mr. Jayaraman then contended that the Tribunal has directed the Appellate Assistant Commissioner to take into account earlier orders, that one such order of the Tribunal has been the subject-matter of a ref reference to this court, namely, T.C. No. 267 of 1970 [Commissioner of Income-tax v. Rane (Madras) Ltd. [1978] 112 ITR 244 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esh pursuant to the order of remand made by the Income-tax Appellate Tribunal. We may also point out that the appeal before the Tribunal was filed by the department and if in that appeal the Tribunal has passed an order setting aside the order of the Appellate Assistant Commissioner and remanding the matter to the Appellate Assistant Commissioner for fresh disposal, it is rather difficult to see ..... X X X X Extracts X X X X X X X X Extracts X X X X
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