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Section 252 of the Income-tax Act, 1961 - Appellate Tribunal - General - Assessment year 2006-07 - Where following its earlier order, Tribunal remanded matter to Assessing Officer and fresh assessment had been made by Assessing Officer in pursuance of earlier order of Tribunal, said order having attained finality, there was no reason to interfere with impugned order of remand passed by Tribunal [In favour of assessee] The Commissioner (Appeals) directed that 50 per cent of the assessee-schools' income should be treated to be exempt on the principle of mutuality. On appeal of the revenue, the Tribunal set aside the direction to treat 50 per cent income to be exempt on the principle of mutuality on the ground that percentage had to be worked out on facts. The matter was remanded to the Assessing Officer to pass a fresh order of assessment after considering the plea of mutuality raised by the assessee. The Tribunal followed its earlier order in the case of the assessee itself for the earlier assessment year. Held that fresh assessment had been made by the Assessing Officer in pursuance of the earlier order of the Tribunal. The said order having attained finality, there was no reason to interfere with the impugned order passed by the Tribunal, following the earlier order. Denesh Goyal for the Appellant. JUDGMENT Adarsh Kumar Goel, J.-This appeal has been preferred by the Revenue under section 260A of the Income-tax Act, 1961 (for short, "the Act") against the order of the Income-tax Appellate Tribunal, Chandigarh dated July 30, 2009 in I. T. A. No. 577/Chandi/2009 for the assessment year 2006-07 proposing to raise the following substantial question of law : "Whether on the facts and in the circumstances of the case, the hon'ble Income-tax Appellate…

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