1985 (7) TMI 7

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....come-tax, Jaipur, issued a show-cause notice to the assessee, Shri Subeer Singh Tamra, under section 263 of the Incometax Act, 1961 (hereinafter referred to as " the Act "), in respect of the assessment years 1977-78 and 1978-79 to show cause why the assessments made by the Income-tax Officer under section 143(1) of the Act for the aforesaid two years may not be reopened on the ground that they we....

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.... Income-tax Officer was competent to make a fresh enquiry into the matter, as the earlier order of assessment was passed under section 143(1) of the Act. Learned counsel for the assessee submits that the order of remand passed by the Income-tax Appellate Tribunal dated March 10, 1983, was not justified and the Tribunal should be directed to state four questions arising out of the order of the T....

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....his court should interfere and direct the Tribunal to state the case and refer any such question to this court as are sought to be raised by the assessee. It would be open to the assessee to raise all questions before the Commissioner of Incometax and after the Commissioner decides the questions, if the assessee proposes to raise any other question, the matter can be taken up before the Income-tax....