1983 (7) TMI 138

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..... assessment made by the IAC u/s 143(3) of the IT Act, 1961. The detailed reasons for doing so have been given by the Commr.(A) in another order of even date passed in the penalty appeals for the asst. yrs. 1975-76, 1976-77 and 1977-78. In that order, the Commissioner (A) pointed out that there were some discrepancies between the actual state of affairs and those on which the assessment has been mad .....

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..... th a direction to reframe the assessment in accordance with law after giving the assessee an opportunity to make its submissions. 2. The department has come up in appeal against the foresaid order of the Commissioner (A). Shri Roy Alphanso, the ld. representative for the department, urged before us that the Commissioner (A) was not justified in setting aside the assessment which has been validly .....

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