Commissioner (Appeals) cannot remand reassessment for fresh adjudication unless the assessment was made under section 144.

The Commissioner (Appeals) lacked power to set aside a reassessment and remand it for de novo adjudication where the assessment was made under sections 143(3), 147 and 144B, not under section 144 of the Income-tax Act, 1961. The appellate power under section 251 to remand for fresh assessment was available only when the assessment order was passed under section 144, and that jurisdictional condition was absent here. The remand orders were therefore unsustainable, and the Commissioner (Appeals) was required to decide the appeals on merits; the assessee succeeded.

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Issues: Whether the Commissioner (Appeals) had power to set aside the reassessment and restore the matter for de novo adjudication when the assessment was not passed under section 144 of the Income-tax Act, 1961.

Analysis: The assessment orders for both years were passed under sections 143(3), 147 and 144B of the Income-tax Act, 1961, and not under section 144. The appellate power under section 251 to set aside and remand for fresh assessment was held to be available only where the assessment order had been made under section 144. Since that jurisdictional condition was absent, the Commissioner (Appeals) could not remand the matter to the Assessing Officer and was required to decide the appeals on merits.

Conclusion: The remand orders were unsustainable and the matters were directed to be decided by the Commissioner (Appeals) on merits; the assessee succeeded.

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