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2008 (8) TMI 788 - PUNJAB & HARYANA HIGH COURTRejection of books of account - case remanded back to the Commissioner of Income-tax (Appeals) where the same was still pending consideration - Held that:- No interference is called for by this court in the present appeal at this stage, keeping in view the fact that the matter has merely been remanded back to the Commissioner of Income-tax (Appeals) for decision afresh. The issue sought to be raised by the assessee has not been decided by the Tribunal on the merits. The apprehension of the assessee that the Commissioner of 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. The fact remains that when the case is remanded back by the Tribunal to the Commissioner of Income-tax (Appeals) for consideration on the merits after affording opportunity of hearing to the parties, no issue as such is decided finally in favour or against any of the parties and in such a situation, no question of law, much less a substantial question of law would arise out of such an order passed by the Tribunal. No substantial question of law arising in the said appeals.
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