1990 (4) TMI 48

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....directed against the assessment order dated March 23, 1990, and the notice of demand in consequence thereto. The assessment relates to the assessment year 1980-81 and the petitioner has been assessed by the said assessment as a protective measure. A perusal of the assessment order shows that the matter was remanded for fresh assessment to the Income-tax Officer concerned by the appellate authority....

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....vance. The questions whether such opportunity was afforded to the petitioner or not and whether the same was adequate are questions that can appropriately be decided by the appellate authority, if the petitioner decides to file an appeal against the assessment order. It is needless to say that the appellate authority itself is entitled to give an opportunity to the petitioner if it finds that the ....