S. 153 : Assessment-Reassessment-Limitation-Tribunal-Power-Limitation-Where Appellate Authority remands case for a determination on a selected issue or aspect of assessment, parties are fully aware of parameters within which fresh enquiry is circumscribed and limited-Rigours of limitation are totally removed-Tribunal had directed Assessing Officer to consider question of disallowance for bad debts/advances being written off-Tribunal’s order did not set aside or cancel subject assessment orders requiring a fresh assessment. [S. 153(2A), 153(6) 153(7) 253, 254(1)]