Remand for fresh assessment follows earlier similar remands on the same assessee's questions of law.

Where the same assessee's cases for other assessment years had already been remanded on similar questions of law, the Tribunal's order was also set aside and the matter sent back for fresh consideration. The Court applied the same course because the issues in the present appeal were materially similar to those previously remanded, and directed the Assessing Officer to make a fresh assessment in accordance with law.

---

---

Issues: Whether the Tribunal's order was liable to be set aside and the matter remanded for fresh consideration in view of similar questions of law arising on the same assessee's cases for other assessment years.

Analysis: The Court noted that in appeals concerning the same assessee for other assessment years, the Tribunal's order had already been set aside and the matters remanded to the Assessing Officer for fresh assessment. As similar questions of law arose in the present appeal, the same course was considered appropriate.

Conclusion: The Tribunal's order was set aside and the matter was remanded to the Assessing Officer for fresh consideration in accordance with law.

---