Meaning of “And refer the case back to the ito for making a fresh assessment”

Case Name : Ito v. L.P. Naithani 

Citation : [1988] 26 itd 208 (all. – Trib.)

Court : Allahabad high court

Section : 246

Meaning : In section 251(1)(a) the words ‘and refer the case back to the ito for making a fresh assessment in accordance with the directions given by the aac or as the case may be, the commissioner (appeals)’ are significant. These words go to indicate that while setting aside an assessment the appellate authority may issue directions to the ito in connection with the making of a fresh assessment. Such directions may relate to certain matters or the entire matter.