1978 (3) TMI 19

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....and Sales Tax Appellate Tribunal, Trivandrum, has referred the following question for our determination : " Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that, when, after the original assessment is set aside by the Commissioner of Agrl. Income-tax under section 34 of the Agrl. Income-tax Act, and it is remanded for fresh disposal after ....

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....ded the matter to the assessing authority for a fresh assessment after inspection of the property. Inspection of the property was made on May 1, 1971, and the assessment was finalised on November 29, 1971, for the assessment years 1967-68 to 1971-72. The assessment thus finalised took in an additional extent of 21.29 acres of land in addition to the 30.14 acres that had been disclosed in the retur....

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....set aside on revision by the Board of Revenue, and as stated in the statement of the case, the matter was remanded to the assessing authority for revising the assessment after inspection of the holdings. The remand order is not part of the record, and going by its gist and purport as given in the statement of the case, we understand that order to have wiped the slate clean and to have given the au....

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.... the decision of the Supreme Court in Ghanshyamdas v. Regional Asst. Commr. of Sales Tax [1963] 14 STC 976 at 981, for the proposition that there could be no escapement of income so long as proceedings for assessment are pending. The same principle was stated and applied in Dy. Commr. of Agrl. LT.& S.T. v. Philipose [1967] KLT 693; [1967] KLJ 668 (para. 3). That proceedings by way of a fresh asses....