https://www.taxtmi.com/caselaws?id=21894 An appellate authority may set aside an assessment and direct a fresh assessment where the assessee was denied a reasonable opportunity, and the Tribunal found no impropriety in that course. The addition under section 52 of the Income-tax Act, 1961 was also unsustainable because the parties accepted that the Supreme Court ruling in K. P. Varghese negatived the addition on the facts. Both referred questions were therefore answered in favour of the assessee, and the departmental reference was disposed of accordingly. en-us Wed, 24 Apr 1991 00:00:00 +0530 Wed, 02 Dec 2009 18:41:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21894 An appellate authority may set aside an assessment and direct a fresh assessment where the assessee was denied a reasonable opportunity, and the Tribunal found no impropriety in that course. The addition under section 52 of the Income-tax Act, 1961 was also unsustainable because the parties accepted that the Supreme Court ruling in K. P. Varghese negatived the addition on the facts. Both referred questions were therefore answered in favour of the assessee, and the departmental reference was disposed of accordingly. Case-Laws Income Tax Wed, 24 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21894