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    <title>2002 (11) TMI 320 - ITAT JABALPUR</title>
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    <description>A remand order setting aside the assessment was upheld because it gave the assessee a further opportunity to place material before the Assessing Officer. The appellate challenge failed as no infirmity was shown in the direction for fresh consideration with reasonable opportunity, and the assessee was not deprived of a remedy. The Tribunal therefore declined to interfere with the order remitting the matter for reassessment, and the Revenue succeeded.</description>
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      <description>A remand order setting aside the assessment was upheld because it gave the assessee a further opportunity to place material before the Assessing Officer. The appellate challenge failed as no infirmity was shown in the direction for fresh consideration with reasonable opportunity, and the assessee was not deprived of a remedy. The Tribunal therefore declined to interfere with the order remitting the matter for reassessment, and the Revenue succeeded.</description>
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