Law:

Section:

Section 154, read with section 256 of the Income-tax Act, 1961 - Rectification of mistake - Apparent from record - Commissioner (Appeals) allowed assessee's appeal against order under section 154 on ground that order of Assessing Officer had merged in appellate order, therefore, Assessing Officer could not rectify his order under section 154 - On revenue's appeal, Tribinal remanded case for fresh assessment without setting aside findings of Commissioner (Appeals) - Whether question as to whether Tribunal was justified in remanding case for fresh assessment without setting aside findings of Commissioner (Appeals), was a question of law - Held, yes JUDGMENT B.P. Jeevan Reddy, C.J.-Having heard counsel for both the assessee and the Revenue, we are of the opinion that a question of law does arise from the order of the Tribunal. The assessee has asked three questions to be referred, namely : "(1)Whether, in-view of the fact that the Commissioner of Income-tax (Appeals) has allowed the appeal of the assessee against the order under section 154 on the ground that the order of the Income-tax Officer has merged in the appellate order, therefore, the Income-tax Officer cannot rectify his order under section 154, the Tribunal was legally justified in…

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