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TMI Blog1984 (4) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the case, the decision of the Supreme Court in Guduthur Bros.' case [1960] 40 ITR 298, is applicable to the facts and circumstances of the case ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal has misdirected itself in law in upholding the order of the Appellate Assistant Commissioner ? The circumstances are that the ITO had made an assessment order after a revised return bad been filed before him during the course of hearing. It appears that a notice was issued under s. 143(2) of the I.T. Act, 1961, in respect of the original return, but in the course of hearing, revised return was filed qua which no notice under s. 143(2) was issued separately. The original return dated October 15, 1975, was for an in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o decide whether to set aside the assessment, vary the same or remand the case in accordance with the power contained in s. 251 of the Act. Having decided that the matter should be remanded, we think the questions raised do not really arise. It is also noteworthy that the question of giving a fresh notice under s. 143(2) was not urged before the AAC, but only before the Tribunal. But, that does not make much difference to this case. The real point urged by Mr. Aggarwal was that once a revised return is filed then the ITO must stop the proceedings and must give a fresh notice under s. 143(2) and only then can he proceed with the case. Mr. Wadhera referred to the order sheet of the ITO showing that after the revised return was filed, the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se because this is a mere case of a remand for re-decision by the ITO, and the remand is perfectly in accordance with the powers of the AAC under s. 251(1)(a). For convenience, this power can be set out here: " (a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment; or he may set aside the assessment and refer the case back to the Income-tax Officer for making a fresh assessment in accordance with the directions given by the Appellate Assistant Commissioner ........" In the circumstances, we reject the application. In view of the novelty of the points and particularly the contentions raised regarding procedural irregularity and procedural illegality, we make no order as to costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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