Tribunal remand powers under income tax law include fresh reassessment after due notice to the assessee firm.

The Appellate Tribunal's appellate powers were construed broadly under section 33(4), allowing it to pass any order it considers fit, including setting aside an assessment and remanding the matter for fresh assessment proceedings. Section 33(5) was read as recognising that an appeal may result in a new assessment of a firm or association of persons. On that construction, the Tribunal was justified in directing the Income-tax Officer to reassess the share income of the non-resident partner after due notice to the assessee firm representing that partner.

---

---

Issues: Whether the Appellate Tribunal, after setting aside the assessment, was justified in directing the Income-tax Officer to reassess the share income of the non-resident partner after due notice to the assessee firm as representing the non-resident partner.

Analysis: The Tribunal's powers under section 33(4) are expressed in wide terms, enabling it to pass such orders on appeal as it thinks fit. Section 33(5) also contemplates a case where, as a result of an appeal, a new assessment of a firm or association of persons is ordered to be made. On this construction, the Tribunal may set aside an assessment and direct the Income-tax Officer to make a fresh assessment after giving due notice. The power is not confined to merely affirming or reversing the assessment, but extends to remanding the matter for further assessment proceedings.

Conclusion: The Tribunal was justified in directing a fresh reassessment after due notice, and the question was answered in the affirmative.

---