1980 (9) TMI 112

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....the CIT (A) for the asst. yr. 1973-74: "That on the facts and in the circumstances of the case the CIT (A) erred in setting aside the assessment order passed by the ITO under s. 144 of the IT Act, 1961". 2. The assessee is a company and the relevant asst. yr. is 1973-74. The corresponding accounting year ended on 31st March, 1973. The corresponding accounting year ended on 31st March, 1973. ....

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....ortunity should be allowed to the assessee company for production of evidences and material on which the later might rely. 4. After hearing both sides and going through the cases cited by the Revenue-Muthuwappy vs. CIT 46 ITR 1107 (Mad) and Girdhar Zavar vs. CIT 24 ITR 540 (Bombay), we partly agreed with the Commissioner (A). The latter had reasoned well in setting aside the assessment because ....