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TMI Blog2008 (1) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment but should have annulled the assessments - since the matter was remanded by ITAT to make a fresh assessment and in fact the fresh assessment has been made as per the order and therefore this reference has become infructuous - 51-52 of 1987 - - - Dated:- 23-1-2008 - SATISH KUMAR MITTAL and RAKESH KUMAR GARG JJ. Akshay Bhan, Advocate for the assessee. Sanjiv Bansal, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... direction to the I.T.O. to make them afresh and not annulling these." 3. Briefly stated the relevant facts are that the assessee is a firm and the proceedings relate to its assessment years 1976-1977 and 1977-78 for which the relevant previous years are financial years 1975-76 and 1976-77 i.e. from 1.4.1975 to 31.3.1976 and from 1.4.1976 to 31.3.1977. 4. The business premises of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee had agreed to complete inspection of its account books and other documents in the presence of the department on 20 working days from 1.4.1979 and file its return of income for the two years within a week thereafter. 5. The CIT (A) accepted the assessee's submissions that it was not given an opportunity to inspect the reference and this according to him was a denial of natural justice and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corded in paragraph 10 of his order, he set aside the order of assessment for assessment year 1977-78 as well with a direction to the Assessing Officer to make a fresh assessment order after giving the proper opportunity to the assessee. 6. Aggrieved against the above orders of the CIT(A), the assessee filed an appeal before the Tribunal and, inter alia, raised a common ground namely that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s remanded by the Tribunal to make a fresh assessment and in fact the fresh assessment has been made as per the order of the Tribunal and therefore this reference has become infructuous. The said factual statement made by the learned counsel for the revenue has not been disputed by the counsel for the assessee-applicant. 9. In view of the facts stated above, the question of law referred by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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