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TMI Blog1987 (11) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside and the order of the ITO may be restored. 2. The assessee has remained absent at the time of hearing despite service of notice by registered post. As such we have heard the learned departmental representative and the appeal is being disposed on merits. 3. By status the assessee is an individual. He is a practising advocate. The assessment was completed on 25th July, 1983. Aggrieved by that assessment the assessee went up in appeal before the CIT (Appeals) and challenged the correctness of certain disallowances and computation of income from self-occupied property. The assessee's appeal with regard to the disallowances was rejected by the CIT (Appeals). The finding relating to the income from self-occupied property was set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y part of the language of a statute will normally be rejected. Borrowing these passages from the said book he has urged that there is nothing in section 251(1)(a) of the Act which may empower the first Appellate Authority to partially set aside the assessment. 6. We have given our anxious consideration to the submissions advanced before us. In order to appreciate the arguments it would be useful to quote section 251(1)(a) of the Act, which reads as follows : "251(1)(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 Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on record and the submissions advanced, the appellate authority may come to the conclusion that the order of the ITO with regard to some of the addition or disallowances deserves to be confirmed, or reversed, and with regard to certain items the matte needs further investigation. In such an event it would be appropriate to set aside the matter with regard to only.those items which require further investigation but it would be futile, unnecessary rather absurd, to set aside the assessment even relating to items in respect of which further investigation is not needed, and the order of the ITO only deserves to be confirmed or reversed. In case we accept the contention advanced on behalf of the revenue then it would lead to such results, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o deal with the subject-matter of appeal. He may examine all matters covered by the assessment order and correct the assessment in respect of all such matters even to the prejudice of the assessee and may remand the case to the ITO for enquiring into items which were not the subject-matter of appeal. It may further be noted that while setting aside the assessment the AAC may direct the ITO to consider only certain matters when making a fresh assessment and in that event the ITO cannot go beyond that direction and enquire into other matters." 9. The aforesaid observations of the Hon'ble High Court of Allahabad also indicate that while setting aside the assessment the AAC may direct the ITO to consider only certain matters while making a fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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