Law: Income Tax Act, 1961

Section: 143,256

(a) Income-tax---Assessment---Powers of Assessing Officer---Appeal---Appellate order setting aside entire assessment with a direction to make a fresh assessment--­Assessing Officer has same powers in making fresh assessment as he had originally---Indian Income Tax Act, 1961, S.143. (b) Income-tax---Reference---Reference at instance of assessee---Absence of assessee at the time of hearing---Reference returned unanswered---Income Tax Act, 1961, S.256. Held, that there was no dispute about the fact that the entire assessments in this case were set aside by the Appellate Assistant Commissioner with a direction to make assessments de novo after making such other enquiries as may be deemed necessary for that purpose. That being so, the Income-tax Officer had the same powers in making the fresh assessments as he had originally when making an assessment under section 143(3) of the Income Tax Act, 1961. The scope and ambit of the enquiry for assessment is in no way restricted in such a case. However, in view of the fact that the assessee, at whose instance this reference was made, was absent the reference had to be returned unanswered. THIS JUDGMENT DELIVERED BY: By this reference under section 256(1) of the Income Tax Act, 1961, the Income-tax Appellate Tribunal has referred the following question of law to this Court for opinion at the instance of the assessee: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the Income-tax Officer could make additions in respect of sources of income which were not considered by him in the original assessment proceedings?" The relevant assessment years are assessment years 1970-71, 1971-72 and 1972-73. None appears for the assessee. The matter was on board from time to time and on every occasion, the case was adjourned to enable the assessee to appear and argue the case if he is interested in pursuing the same. Despite that, none appeared. We have heard Mr. R.V. Desai, learned counsel for the Revenue, who submitted that in this case the entire assessment having been set aside with a direction to make fresh assessments de novo, the Income-tax Officer has the same…

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