1987 (10) TMI 23

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....ssessed under the Income-tax Act, 1961. The assessment order was made ex parte and that was challenged before the. Appellate Assistant Commissioner on the ground that the Income-tax Officer was not justified in having made an ex parte assessment, inasmuch as the petitioner was prevented by sufficient cause from having appeared before him. In support of this contention, the petitioner also produ....

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.... finding on the ground that the Appellate Assistant Commissioner erroneously rejected the medical certificate. It is, therefore, clear from the facts of the case that the Commissioner failed to record a finding on a vital point and, therefore, the matter deserves to be sent back to the Commissioner. The petition is, therefore, allowed. The Commissioner's order dated August 12, 1986 (annexure " ....