COMMISSIONER OF INCOME TAX Vs. VEERAPPAN D

JUDGEMENT

(1.) AT the instance of the Department, the Tribunal referred the following question for the assessment years 1970-71, 1971-72 and 1972-73, under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), for our opinion :

(2.) FOR the abovesaid assessments years, the Income-tax Officer completed the assessments. On appeal, the first appellate authority confirmed the assessments made by the Income-tax Officer for these three assessment years under consideration. Aggrieved by the same, the assessee appealed before the Appellate Tribunal. Before the Appellate Tribunal, the assessee contended that since he was detained under the COFEPOSA he could not represents this case before the authorities below. It was, therefore, submitted that natural justice was denied to him in the matter of representing his case before the authorities below. Considering this aspect, the Tribunal set aside the assessments relating to the abovesaid three assessment years and remitted back the matters to the Income-tax Officer with a direction for reassessment. While remitting back for fresh assessments, the Tribunal restricted the jurisdiction of the Income-tax Officer in the following manner :