Fresh assessment after denial of hearing: prior factual findings do not bind the assessing authority on remand.

Where an assessment was remanded because the assessee had not been given an opportunity to present its case, the assessment order was set aside and the matter was directed to be considered afresh by the assessing authority. The Court held that it was unnecessary at that stage to examine the limitation objection. It further ruled that the assessing authority on remand would not be bound by the Tribunal's findings on facts on issues other than limitation. The Tribunal's remand was therefore sustained in substance, but its observation that earlier findings on other points would continue to apply was vacated.

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Issues: Whether the Tribunal's remand of the assessment for want of opportunity to the assessee could stand with its observation that findings on other points would continue to hold good, and whether the assessing authority on remand was bound by those findings.

Analysis: The revision arose from an assessment dispute for the relevant assessment year. The remand by the Tribunal was made because the assessee had not been given an opportunity to represent the case. In that situation, the Court found it unnecessary to go into the limitation contention at that stage. It held that the assessment order was liable to be set aside and the matter was to be considered afresh by the assessing authority. The Court also held that the assessing authority would not be bound by the Tribunal's findings on facts other than the question of limitation.

Conclusion: The Tribunal's remand was sustained in substance, but its observation that earlier findings on other points would hold good was vacated, and the assessing authority was left free to decide the matter afresh.

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