Assessee can make fresh claim before AO during remand assessment proceedings

Section 254, read with section 144, of the Income-tax Act, 1961 - Appellate Tribunal - Powers of (Scope of order) - Assessment year 2002-03 - Assessing Officer passed best judgment assessment without examining books of account of assessee - Tribunal set aside said assessment and remanded matter to Assessing Officer to pass a fresh order after considering documents and submissions of assessee - During remand assessment assessee raised a fresh claim regarding non-taxability of income arising from write-off of liability by Canara Bank which was earlier offered as taxable income - Assessing Officer rejected said claim holding that in remand proceedings assessee could not raise a fresh claim - Whether since remand made by Tribunal to Assessing Officer was a complete and wholesale remand for framing a fresh assessment, Assessing Officer ought to have evaluated claim made by assessee for write-off of liability and should not have rejected same merely on ground of it being raised for first time - Held, yes - Whether matter was to be remitted back to Assessing Officer for evaluation of said claim on merits - Held, yes[In favour of assessee]

Refer:[2020] 113 taxmann.com 583 (Delhi)