COMMISSIONER OF INCOME TAX Vs. P.R.PERUMAL

JUDGEMENT

(1.) The Revenue is on appeal as against the order of the Tribunal in respect of the block assessment period 1986-87 to 1996-97.

(2.) It is seen from the records placed before this Court that there was a search in the assessee's business premises on 10.09.1996. Based on the materials gathered, the assessment was completed on 30.09.1997. The said assessment was the subject matter of appeal before the Income Tax Appellate Tribunal.

(3.) By order dated 01.12.1999, the Tribunal set aside the assessment and remanded the matter back to the Assessing Officer to supply copies of statements and other documents relied on and to permit the assessee to cross examine any person in connection with the assessment. Based on the order passed by the Tribunal, the assessment was once again taken.