Allowing the appeal of the Revenue the Court held that the Appellate Tribunal was at fault while passing the order. It ought to have seen the mistakes committed by the Assessing Officer which resulted in an erroneous order being passed in favour of the assessee which was prejudicial to the interests of the Revenue. The power was rightly exercised by the Commissioner while invoking section 263 of the Act. Therefore, the Tribunal erred in allowing the assessee’s appeal.  Court also held that  Interlocutory order passed by Commissioner (Appeals) is  not binding on Tribunal.  (AY. 1994-95)