1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 100 of 2008 C.I.T.BIKANER V/S M/S DINESH TRADING COMPANY BIKANER Mr. KK BISSA, for the appellant / petitioner Mr. ANJAY KOTHARI, for the respondent Date of Order : 15.7.2009 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI GOVIND MATHUR,J. ORDER ----- The matter comes up for admission. However, from perusal of the orders of the three authorities below it transpires that as a matter of fact assessing authority appears to have not conducted the enquiry fully and appropriately. It also appears that both the sides did not get appropriate opportunity to project their version, lead their evidence, and substantiate their stand. May be that on some aspect either of the side may have failed to avail opportunity also but then in our view the fact does remain that the enquiry has not been properly conducted. Faced with this situation both the learned counsel submit that instead of deciding the matter on the basis of material as it exists, it would be in the 2 interest of justice to remand the matter to the assessing authority being I.T.O. Ward-1(1) Bikaner by setting aside the impugned orders with a direction to hold fresh enquiry after giving reasonable and adequate opportunity to both the parties to project their version, and substantiate the same on the additions sought to be made by the learned assessing officer, and thereafter to decide the matter afresh objectively, dispassionately and in accordance with law. In view of the above submissions made by both the learned counsel, this appeal is allowed, and the matter is remanded back to the assessing authority while setting aside the impugned orders with a direction to hold fresh enquiry after giving reasonable and adequate opportunity to both the parties to project their version, and substantiate the same on the additions sought to be made by the learned assessing officer, and thereafter to decide the matter afresh objectively, dispassionately and in accordance with law. The parties are directed to appear before the I.T.O. On 17.8.2009. Both the learned counsel agree that for making such remand no question of limitation would arise in passing fresh assessment order. ( GOVIND MATHUR ),J. ( N P GUPTA ),J. /Sushil/