1994 (11) TMI 26

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....e assessment years 1970-71, 1971-72 and 1972-73, under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), for our opinion : " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal, while setting aside the assessments was right in law in directing that the quantum of income to be computed in the fresh assessments to be made should not ....

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....ssment years and remitted back the matters to the Income-tax Officer with a direction for reassessment. While remitting back for fresh assessments, the Tribunal restricted the jurisdiction of the Income-tax Officer in the following manner : " So, however, that in the fresh assessments to be made the assessee shall not be worse placed than what is today before us. That means the quantum of incom....

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....ome-tax Officer to consider the entire matter afresh notwithstanding the terms of the order of the Appellate Assistant Commissioner directing the officer to consider the issue relating to the estimation of the income alone. There is no warrant for reading any such restriction of his power either under section 251(1)(a) or under section 143(3) of the Income-tax Act, 1961, under which the officer ma....

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....e Appellate Assistant Commissioner in his order or with reference to the scope of the appeal before the Appellate Assistant Commissioner. " On the other hand, none was present on behalf of the assessee. We have heard the learned standing counsel appearing for the Department and perused the records carefully. The facts remain that the Appellate Tribunal set aside the assessments made by the Inco....