By the Court.—Heard Sri S.K. Garg, assisted by Sri Rahul Shukla, learned Counsel for the petitioner and Sri D.D. Chopra, learned Senior Standing Counsel for the respondents.

2. The petitioner being aggrieved by the order dated 25.7.2008 pass by the respondent No. 1 has filed the instant writ petition. The brief facts of the case are that the petitioner being aggrieved by the judgment and order dated 25.8.2004 with respect to the assessment year 2000-2001 passed by the Income Tax Appellate Tribunal filed an appeal under Section 260-A of the Income Tax Act (hereinafter referred to as the “Act”). After hearing the learned Counsel for the parties this Court by the judgment and order dated 22.5.2008 remanded the matter to Income Tax Appellate Tribunal, Lucknow Bench, Lucknow to decide on the basis of the material on record. By the impugned order dated 25.7.2008, the learned Income Tax Appellate Tribunal, Lucknow Bench, Lucknow has directed the Assessing Officer to record the statement of Sri Dinesh Singh, ACA and to find out whether he has been representing before the Department in his individual capacity or as a partner of M/s. Sachdeva & Co. The Tribunal by the impugned order h