https://www.taxtmi.com/caselaws?id=16113 When an assessment is set aside in full with directions for a fresh de novo assessment, the Income-tax Officer may make additions on sources of income not examined in the original proceedings. The officer is treated as standing in the same position as in an original assessment under section 143(3), so the enquiry is not confined to the earlier issues and may extend to any material found on fresh examination. The stated legal position thus favoured the Revenue on the referred question, although the reference was left unanswered because the assessee was absent. en-us Wed, 02 Dec 1998 00:00:00 +0530 Tue, 01 Sep 2009 12:05:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16113 When an assessment is set aside in full with directions for a fresh de novo assessment, the Income-tax Officer may make additions on sources of income not examined in the original proceedings. The officer is treated as standing in the same position as in an original assessment under section 143(3), so the enquiry is not confined to the earlier issues and may extend to any material found on fresh examination. The stated legal position thus favoured the Revenue on the referred question, although the reference was left unanswered because the assessee was absent. Case-Laws Income Tax Wed, 02 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16113