TMI Blog2008 (8) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... ding 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. - - - - - Dated:- 14-8-2008 - JUDGEMENT Rajesh Bindal J.-This order will dispose of the abovementioned three ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing Officer? (v) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in reformulating the ground of appeal not forming the subject-matter of appeal by the Assessing Officer and against the express mandate of section 254(1) of the Income-tax Act, 1961? (vi) Whether, in the facts and circumstances of the case, the action of the authorities below, the impugned orders annexures A.1 and A.5 are legally sustainable in the eyes of law?" A perusal of the order passed by the Tribunal shows that in appeal filed by the Revenue, the matter on the issue of rejection of books of account was remanded back to the Commissioner of Income-tax (Appeals) (for short, " the CIT(A)" ), where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. A Division Bench of the Allahabad High Court in New Cawnpore Flour Mills v. CIT [2005] 275 ITR 45 held that no question of law would arise from an order passed by the Tribunal merely remanding the case back to the Commissioner of Income-tax (Appeals) for decision afresh. The requirement under section 260A of the Income-tax Act, 1961, is still more stringent as now the requirement is that a substantial question of law should arise out of the order of the Tribunal if the interference of the court is called for in the appellate jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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