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Section 143, read with section 260A, of the Income-tax Act, 1961 - Assessment - Additions to income - Assessing Officer disallowed claim of assessee with regard to expenses for job work receipts and made an addition of liability shown for certain purchases from farmers - Commissioner (Appeals) after verification of labour register and being satisfied with entries made therein, reduced disallowance of expenses claimed by assessee - With regard to addition made for liability claimed by assessee, both Tribunal and Commissioner (Appeals) recorded finding that enquiry made by Assessing Officer to ascertain payment made for purchase of cotton from farmers was made behind back of assessee and this action violated principles of natural justice - Whether above findings were findings of facts and no substantial question of law was involved - Held, yes - Whether, therefore, those findings could not be interfered with - Held, yes R.L. Jain and Smt. Sonali Gupta for the Appellant. JUDGMENT 1. Heard on admission. 2. This appeal is at the instance of the Revenue, under section 260A of the Income-tax Act, 1961 (for short 'the Act'), against the order dated 3rd January, 2003 passed by Tribunal, Indore. In this appeal, appellant is also challenging the earlier order passed by the Tribunal on 5th October, 2001, whereby on application being filed by respondent-assessee herein under section 254(2) of the Act, the same was allowed. We are of the opinion that in the present appeal, appellant-Revenue cannot be permitted to challenge the earlier order dated 5th October, 2001, whereby the application of the assessee under section 254(2) of the Act was allowed. If the appellant had felt aggrieved against the said order, then at that time it should have preferred an appeal against the said order. It did not do so. Thus, the said order has attained finality. Thus, in the present appeal we are required to consider the correctness and propriety of the subsequent appellate order passed by the Tribunal. 3. The matter pertains to assessment year 1990-91. Two questions were framed before the Tribunal by the Revenue: "(i)Whether the CIT(A) erred in reducing the disallowance out of assessee's…

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