- (1.) The appeal was admitted by an order of November 12, 2018 and the following questions of law framed: "i) Whether on the facts and in the circumstances of the case the Tribunal should have entertained and decided the subject appeal without giving an opportunity to the Assessing Officer to make a relook into the assessment in terms of the order of the Principal Commissioner of Income Tax dated 29th March, 2016 under Section 263 of the Income Tax Act, 1961? ii) Whether the appeal before the Tribunal was premature and the Tribunal ought not to have entertained the same? iii) Whether the exercise of jurisdiction by the Tribunal in passing its impugned order dated 4th November, 2016 was erroneous without compliance of the said order of remand made by the Principal Commissioner of Income Tax?"
(2.) There is no dispute that the appeal before the Tribunal was maintainable. Certain matters had been directed by the Commissioner of Income Tax to be looked into afresh by the assessing officer. The assessee perceived that such matters had already been gone into by the assessing officer and did not require a re-look. The assessee was also entitled to carry an appeal from the order of the Commissioner and the Tribunal agreed with the assessee that the various matters that were sought to be opened up by the order of the Commissioner could not have been done.
(3.) The first and second questions framed appear to be one and the same and they imply that the Tribunal should have allowed the fresh assessment or fact-finding enquiry to be completed by the assessing officer. The third question appears also to be the same except the third question may be bereft of any legal import. Appeals entertained in this jurisdiction are only on substantial questions of law.;