B. P. JEEVAN REDDY, CJ. ( 1 ) HAVING heard counsel for the assessee and the Revenue, we are of the opinion that a question of law does arise from the order of the Tribunal. It is, however, sufficient to refer question No. 1 of the four questions sought by the assessee. The other three questions are merely argumentative in nature and pertain to the very aspect involved in question No. 1. ( 2 ) ACCORDINGLY, the I. T. A. is allowed in part. The Tribunal shall state the following question under Section 256 (2) of the Income-tax Act, 1961: "whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in taw in holding that the jurisdiction of the Commissioner of Income-tax (Appeals)was limited by the directions of the Commissioner of Income-tax under Section 263 of the income-tax Act, 1961, while dealing with the appeal against the order, of the Income-tax Officer passed independently under Section 143 (3) of the aforesaid Act ?" .