Held that  the Commissioner (Appeals) invoking the powers conferred upon him under section 250(4) of the Income-tax Act, 1961 called for certain information and documents and based his findings on such information and documents. In the light of section 254(4) of the Act the Commissioner (Appeals) was free to conduct the enquiry to dispose of the appeal as he deemed fit. There was no call to interfere with the findings of the Commissioner (Appeals).(AY.2015-16)