Law:

Section:

Section 254 of the Income-tax Act, 1961 - Appellate Tribunal - Orders of - Assessment year 1971-72 - Assessment of assessee - AOP was completed under section 143(3) - Commissioner set aside assessment order under section 263 -On appeal, Tribunal restored matter to file of Commissioner for fresh disposal after taking into account points raised by assessee before Tribunal and in accordance with law - Assessee raised fresh points before Commissioner, which he refused to take into consideration - On appeal, Tribunal upheld order of Commissioner- Whether since Tribunal had not confined itself in directing Commissioner to consider only issues raised before it, Commissioner was not justified in refusing to consider fresh points raised by assessee before it - Held, yes - Whether case deserved to be remanded to Tribunal for fresh disposal -Held, yes FACTS The assessee filed its return of income for the assessment year 1971-72, in response to the notice issued by ITO under section 148. The ITO completed the assessment in the status of AOP under section 143(3). The Commissioner, on perusal of the assessment order, found that the assessment was erroneous and prejudicial to the interests of the revenue on the ground that certain land owned by the assessee was acquired by the Government and the compensation had been received by the assessee on 7-8-1970 but no capital gains arising from the transfer of land had been brought to tax. He, therefore, set aside the assessment order and directed the ITO to assess the capital gains in the hands of the assessee. On appeal, the Tribunal restored the matter to the file of the Commissioner for fresh disposal after taking into account certain points raised before the Tribunal. In the remand proceedings, the assessee raised altogether new points before the Commissioner but the Commissioner refused to consider the same. On appeal, the Tribunal upheld the order of the Commissioner. On reference : HELD ft is true that when an order is set aside with a direction to pass afresh order in accordance with law, the concerned authority can entertain all issues of facts and law in the course of the proceeding in which the fresh order would be made,…

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