Allowing the appeal the Court held that once the Assessing Officer passes an order, the Commissioner (Appeals) is independently empowered to examine the appeal and is not bound by the orders of remand passed earlier by the Tribunal. The order passed on remand by the Assessing Officer dated March 27, 2001, was not on remand by the Tribunal to the Commissioner (Appeals). The Tribunal on appeal from the order dated January 16, 2002, therefore, erred in remanding the case back to the Commissioner (Appeals) directing him to follow the order of the Tribunal dated December 31, 1998. The said aspect had been completely ignored in the subsequent order passed by the Tribunal. (BP 1-4 1985 to 31-12-1995)