COMMISSIONER OF INCOME TAX Vs. JEWELS EMPORIUM

JUDGEMENT

(1.) HEARD learned counsel for the Department.

(2.) IN the first question, the issue pertains to whether the Tribunal was justified in holding that the Assessing Officer was bound by the direction given by the Commissioner of INcome-tax (Appeals) in his appellate order while setting aside the assessment order for fresh consideration.

(3.) WHEN the finding of fact by the Tribunal is not perverse, it cannot be challenged in appeal under Section 260A of the Act of 1961. It is basically a question of fact and not a question of law. Thus, there is no justification to admit the appeal on the basis of this question also.