Bhagyodaya Builders vs Commissioner of Income Tax

This is an Income Tax Reference u/s 256(2) of the Income Tax Act in which the following questions have been referred for our opinion :

"1. Whether on the facts and in the circumstances of the case, the claim of the Income Tax Officer for the enhancement of assessment by Rs. 93,000 fell within the powers of Commissioner (Appeals) for enhancing u/s 251 of the Income Tax Act ?

Whether on the facts and in the circumstances of the case the refusal of the Commissioner (Appeals) to exercise the discretion in favour of the Income Tax Officer could be interfered with by, the Income Tax Appellate Tribunal ?

Whether on the facts and in the circumstances of the case when the Income Tax Officer had already taken recourse to alternate remedy u/s 148, the order of remand passed by the Income Tax Appellate Tribunal to investigate the matter over again is valid in law ?"

A perusal of paragraph 22 of the Tribunals appellate order shows that the Tribunal has only remanded the matter to the Commissioner (Appeals) without giving any finding of his own on merits. Hence in our opinion no question of law arises out of the order of the Tribunal. The reference is disposed of accordingly.