Remand of assessment upheld where assessee was given a fresh opportunity to adduce material and no infirmity was shown.

A remand order setting aside the assessment was upheld because it gave the assessee a further opportunity to place material before the Assessing Officer. The appellate challenge failed as no infirmity was shown in the direction for fresh consideration with reasonable opportunity, and the assessee was not deprived of a remedy. The Tribunal therefore declined to interfere with the order remitting the matter for reassessment, and the Revenue succeeded.

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Issues: Whether the order setting aside the assessment and remitting the matter for fresh consideration after giving reasonable opportunity to the assessee was liable to be interfered with.

Analysis: The assessment had been set aside so that the assessee could adduce material before the Assessing Officer. The assessee was therefore not left without remedy or opportunity, and the appellate challenge to the remand order did not disclose any infirmity warranting interference.

Conclusion: The challenge to the setting aside of the assessment order failed and the dismissal was in favour of the Revenue.

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