Held that clause (a) of sub-section (1) of section 251 of the Income-tax Act, 1961 obligates the Commissioner (Appeals) to adjudicate the issue either by confirming or annulling the addition or reducing or enhancing the addition made by the Assessing Officer without the right to remand the matter back. However while exercising the jurisdiction under section 251(1)(a) of the Act, the Commissioner (Appeals) is required to state point of determination, his decision thereon and clear reasons therefor in terms of section 250(6) of the Act. This exercise by the Commissioner (Appeals) is a prerequisite and invariably necessary for each assessment year in each case irrespective of repetition. This is because in taxation each assessment year per se is a separate unit which is governed by its own peculiar facts and the principle of res judicata is inapplicable in fiscal laws. Therefore any adjudication in taxation is final utterly for the year of adjudication only and it does not govern any later or subsequent year.  The matter is remanded to the file of CIT(A) to pass a speaking order in terms of section 250(6). Referred Chandra Kishore Jha v. Mahavir Prasasd (1999) 8 SCC 266. (AY.2012-13)