Referable question of law on fresh assessment procedure under section 144B was accepted for High Court opinion.

A question of law was held to arise from the Tribunal's order affirming a direction to make a fresh assessment after complying with the procedure under section 144B of the Income-tax Act, 1961. The High Court accepted that the proposed issue concerned the correctness of the Tribunal's view on the assessment procedure and was therefore fit for reference. The application was allowed, and the Tribunal was directed to state the case and refer the question of law for the Court's opinion.

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Issues: Whether a referable question of law arose from the Tribunal's order upholding the direction to frame a fresh assessment after complying with section 144B of the Income-tax Act, 1961.

Analysis: The application sought a reference on the correctness of the Tribunal's view affirming the Commissioner of Income-tax (Appeals), who had directed the Income-tax Officer to make a fresh assessment after following the procedure prescribed by section 144B. The Court found that the proposed question was a question of law arising from the Tribunal's order and was fit to be referred for opinion.

Conclusion: The application was allowed and the Tribunal was directed to state the case and refer the question of law to the Court.

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