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Issues:
1. Validity of concession made by counsel in absence of the assessee. 2. Rightfulness of setting aside the order of the Appellate Assistant Commissioner and remanding the case to him for a fresh decision. Detailed Analysis: Issue 1: The first question raised in this case pertains to the validity of the concession made by the counsel for the assessee in the absence of the assessee himself. The Tribunal allowed the appeal of the assessee, remanding the case to the Appellate Assistant Commissioner for a fresh decision. The Revenue contended that the concession made by the counsel should bind the party. However, the High Court clarified that while a concession by counsel on a question of fact typically binds the party, the crucial issue here was the timing of the concession. The notice had fixed a hearing date of March 31, 1975, but the appeal was heard on March 26, 1975. The High Court emphasized that the matter should not have been taken up before the date fixed in the notice, as the party could have provided fresh instructions until the scheduled date. Therefore, the High Court held that the concession made on March 26, 1975, was not valid due to the premature hearing and lack of opportunity for the assessee to respond. Issue 2: The second question raised in this case was whether the Tribunal was correct in setting aside the order of the Appellate Assistant Commissioner and remanding the case for a fresh decision. The High Court determined that the Tribunal's decision to remand the case was appropriate and justified. The High Court explained that the assessment could not have been entirely nullified, and remand was the natural course of action in this scenario. Therefore, the High Court upheld the Tribunal's decision to remand the case to the Appellate Assistant Commissioner after overturning his order. Consequently, both questions were answered against the Revenue, with costs awarded to the assessee. The High Court directed the transmission of a copy of the judgment to the Income-tax Appellate Tribunal in compliance with the provisions of the Income-tax Act, 1961.
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