Commissioner (Appeals) cannot remand reassessment absent section 144 assessment; merits must be decided instead

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....The Commissioner (Appeals) lacked power under section 251 to set aside and remit the reassessment orders because the impugned assessments were passed under section 143(3) read with section 147 and section 144B, not under section 144. The statutory power to send a matter back for fresh assessment was available only in a section 144 assessment, so the remand orders were unsustainable. The Tribunal accordingly restored the appeals to the Commissioner (Appeals) for adjudication on merits for both assessment years.....