JUDGMENT B.P. Jeevan Reddy, CJ. - Having heard counsel for both the assessee and the Revenue, we are of the opinion that a question of law does arise from the order of the Tribunal. The assessee has asked three questions to be referred, namely : (1) Whether, in-view of the fact that the Commissioner of income tax (Appeals) has allowed the appeal of the assessee against the order u/s 154 on the ground that the order of the income tax Officer has merged in the appellate order, therefore, the income tax Officer cannot rectify his order u/s 154, the Tribunal was legally justified in remanding the case for fresh assessment without setting aside the view and the findings of the Commissioner of income tax (Appeals) ? (2) Whether, in view of the fact that the order of the income tax Officer has merged in the order of the Commissioner of income tax (Appeals), the income tax Officer has jurisdiction to pass an order u/s 154 ? (3) Whether, in view of the fact that the order of the income tax Officer has merged in the order of the Commissioner of income tax (Appeals) and no rectification could be made by the income tax Officer u/s 154, the Tribunal was legally justified in restoring the case to the income tax Officer for fresh assessment ? But, in our opinion, it would be sufficient if we direct question No. 1 to be stated u/s 256(2) of the income tax Act. Questions Nos. 2 and 3 suggested by the assessee are merely argumentative in nature. The very point is involved in question No. 1. The income tax appeal is allowed. Question No. 1 shall be stated as directed above. No costs.