2003 (4) TMI 25

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....estion: "Whether the Income-tax Appellate Tribunal was justified in not confirming the order of the Commissioner of Income-tax (Appeals) who had set aside the order of assessment with the direction to give fresh opportunity to the assessee?" The relevant assessment year is 1990-91. The assessee has filed the return of income declaring income at Rs. 98,108. Thereafter notice under section 143....

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....portunity to the assessee. The Commissioner of Income-tax (Appeals) has also referred the decision of the Calcutta High Court in the case of CIT v. Popular Electric Co. (P.) Ltd. [1993] 203 ITR 630, wherein similar direction has been given by the Calcutta High Court, i.e., remitted the matter back to the Assessing Officer with a direction to make the fresh assessment on the basis of the material o....

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....er section 144, an opportunity should be given to the assessee. As ten notices under section 143(2) were issued to the assessee in spite of service he did not respond. Though the Assessing Officer has committed a mistake by not issuing the fresh notice for assessment under section 144 of the Act that does not mean that the assessee is not liable for the tax on its income. In case opportunity has n....