1978 (12) TMI 30

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..... the following question to this court : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the order of the Commissioner of Income-tax made under section 33B(1) of the Indian Income-tax Act, 1922, was bad in law in so far as it directed the Income-tax Officer to pass a fresh order under section 23A(1) of the Indian Income-tax Act, 1922 ? " The s .....

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..... ing the proceedings were erroneous in so far as they are prejudicial to the interests of the revenue. Therefore, after giving an opportunity to the assessee of being heard under s. 33B(1) of the Indian I.T. Act, 1922, the Commissioner set aside the orders of the ITO and directed him to pass fresh orders under s. 23A(1) of the Act in accordance with law. The assessee filed appeals. The Tribunal h .....

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..... e may, after giving the assessee an opportunity of being heard and after making or causing to be made such enquiry, as he deemed necessary, pass such order thereon as the circumstances of the case justify including an order enhancing or modifying the assessment or cancelling the assessment and directing a fresh assessment. It is, therefore, clear from the language of s. 33B(1) that the power of .....

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