Wealth-Tax Officer vs Tej Partap Singh on 21 July, 1988
3. Prem Nath Mayor v. CIT [1984] 148 ITR 588 (Punj & Har.)
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Shri Prem Nath Mayor vs Commissioner Of Income-Tax on 8 March, 1984
Basu Distributors Pvt. Ltd. vs Income Tax Officer on 15 December, 2006
14. Mr. Y.K. Kapur, learned Counsel for the assessed has also drawn our attention to Prem Nath Mayor v. CIT, Jullunder 148 ITR 588 [P & H] in which the Bench held that it is open to the appellate authority to remand a case and in this event the AO is bound to frame a fresh assessment in accordance with the directions contained in the order of remand. It was further observed that by virtue of Section 153(2A) of the IT Act a fresh assessment under Section 143 pursuant to an order under Section 250 can be made within two years from the end of the financial year in which the order of remand is passed. However, the legal nodus before us is somewhat different, in that it is the argument of the Department that a fresh assessment had not been ordered; on the contrary the case had been remanded to give effect to the finding or direction of the ITAT.
Commissioner Of Income-Tax vs Smt. Kamla Devi on 28 August, 1995
In the case of Shri Prem Nath Mayor v. CIT [1984] 148 ITR 588 (P & H), it was held that it is open to the Income-tax Officer to pass a fresh order of assessment within two years from the end of the financial year in which the order of remand is passed. We are in agreement with the decisions referred to above. The result of the discussion is that the Assessing Officer has to pass an order of assessment within two years from the date of passing of the order of the Commissioner of Income-tax (?) under Section 263 of the Act.
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