Fresh income-tax assessment after ex parte order was not confined to a limited enquiry; full reassessment was permitted.

An ex parte income-tax assessment was set aside, and the appellate order was construed in the context of the record to permit a full fresh assessment. The court held that the Income-tax Officer was not confined to a limited enquiry, because the observation that all details had not been examined indicated a reopening for comprehensive reconsideration of the case. The scope of the reassessment was therefore not restricted, and the issue was decided in favour of the Revenue.

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Issues: Whether, on the facts and in the circumstances of the case, the order setting aside the original ex parte assessment was confined to a limited issue, thereby restricting the Income-tax Officer from making a full fresh assessment.

Analysis: The original assessment had been made ex parte and was set aside. The terms of the appellate order, read in the context of the record, showed that the Income-tax Officer was not limited to a narrow enquiry. The observation that the Income-tax Officer had not gone through all the details of the case indicated that the assessment was reopened for a fresh and comprehensive examination, not merely for a restricted purpose.

Conclusion: The answer is in the negative. The scope of the fresh assessment was not restricted, and the question is decided in favour of the Revenue.

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