1998 (2) TMI 33

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..... of status ? The assessee is a company and it was assessed for the assessment year 1974-75 in the status of a company in which the public are not substantially interested. The assessee went on appeal against the order of assessment to the Commissioner of Income-tax (Appeals) challenging the part of the order holding that the assessee is a company in which the public are not substantially interested and in the appeal filed it challenged certain other disallowances made in the computation of its income. The Commissioner of Income-tax (Appeals) granted relief in respect of certain additions made but set aside the order of assessment on the question of status alone. The Commissioner of Income-tax (Appeals) held that it was fair and reasonable .....

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..... tuation for the Revenue to give effect to his order as only the question regarding the status of the assessee was set aside and it would have been better if the entire assessment was set aside. Mr. P. P. S. Janarthana Raja learned counsel for the assessee on the other hand supported the order of the Tribunal. Under section 251 of the Income-tax Act the Commissioner of Income-tax (Appeals) in appeal against an order of assessment is empowered to pass any order by way of confirming refusing enhancing or annulling the assessment order or to set aside the assessment and refer the case back to the Assessing Officer for making a fresh assessment in accordance with the direction given by the Commissioner (Appeals) and after making such further i .....

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..... s correct in holding that the direction given by the Commissioner of Income-tax (Appeals) does not call for any interference. In Commissioner of Income-tax vs S. K. Ulagammal Achi [1987] 166 ITR 210 this court held that the powers of the Commissioner of Income-tax (Appeals) are very wide and when the Appellate Assistant Commissioner has decided with respect to two items in the appeal preferred before him and has not decided with reference to the third item and directed the Income-tax Officer to reconsider the order such an order passed by the Appellate Assistant Commissioner was held to be within the powers conferred upon him under the Income-tax Act. Following the said decision we are of the view that it is open to the Commissioner of Inc .....

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