1999 (9) TMI 81 - DELHI HIGH COURT

Extract:
.......he subject-matter of assessment before the Assessing Officer and, therefore, it was not open to the first appellate authority to direct the Assessing Officer to conduct enquiry on the said four points. For the foregoing reasons, we answer the question in the affirmative, i.e., in favour of the assessee and against the Revenue. No order as to costs.