1996 (10) TMI 23

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.... J.---The applicant-assessee has filed this application under section 256(2) of the Income-tax Act, 1961 (for short "the Act"), seeking direction to the Tribunal to state the case and refer the proposed six questions, as mentioned in the application and extracted below, arising out of the order dated March 6, 1992, passed by the Tribunal in ITA No. 640/IND of 1990 for the assessment year 1985-86 a....

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...., and in the light of the Supreme Court judgment in case of Mithilesh Kumari v. Prem Bihari [1989] 177 ITR 97, the Income-tax Officer was justified in making fresh assessment ? (5) Whether learned Income-tax Officer was justified in making fresh assessment without following the procedure laid down under section 143(2)(b) of the Income-tax Act ? (6) Whether the learned Commissioner of Income-....

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....e Commissioner of Income-tax (Appeals) which was dismissed. Thereafter, the assessee filed the appeal before the Tribunal. The appeal was allowed with the direction to the Assessing Officer to make fresh assessment after reasonable opportunity of hearing to the assessee. Aggrieved, the assessee filed the application under section 256(1) of the Act which was rejected. The assessee has, thus, filed ....

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.... state the reasons for reopening of the assessment as is required under section 147 of the Act. According to the Tribunal, the entire thing depended upon the satisfaction of the Assessing Officer. It is, however, contended before us that satisfaction cannot be unfettered and has to rest on proper reasons. It is because of the aforesaid observation of the Tribunal that we find that the aforesaid....