COMMISSIONER OF INCOME TAX Vs. D VEERAPPAN

JUDGEMENT

(1.) At the instance of the Department, the Tribunal referred the following question for the asst. yrs. 1970-71, 1971-72 and 1972-73, under s. 256(1) of the IT Act, 1961 (hereinafter referred to as "the Act"), for our opinion :

(2.) For the abovesaid assessment years, the ITO completed the assessments. On appeal, the first appellate authority confirmed the assessments made by the ITO for these three assessment years under consideration. Aggrieved by the same, the assessee appealed before the Tribunal. Before the Tribunal, the assessee contended that since he was detained under the COFEPOSA he could not represent 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 ITO with a direction for reassessment. While remitting back for fresh assessments, the Tribunal restricted the jurisdiction of the ITO in the following manner :

(3.) Learned standing counsel appearing for the Department submitted before us that when the assessments made by the ITO were set aside and the matters were remitted back for redoing the assessments, it is not possible for the Tribunal to restrict the jurisdiction of the ITO in making fresh assessments. In order to support this contention reliance was placed upon a decision of this Court in CIT vs. Seth Manicklal Fomra (1975) 99 ITR 470 (Mad) : TC 10R. 589, wherein while considering question of similar nature, this Court was of the following view :