Present: Mr. K.R. ManJant for the appellant. Ms. Prem Lata Bansal for the respondent. +ITA No. 633/2O04 * Ie the impugned order the Tlibunal e4pressed an opinion . that assessment uras made without affording reasonable oppodunity of being heard to the assessee- Tt is under these circumstances that the THbunal set a.side the assessme,nt for asse.sqme.nt year 1992-93 and restored the maffer to the ffle of the Assessing Offlcm for making a. de noDo assessment ln accordance with law. Tt goes wlthout saying that notlce unde.r Section 148 of ttre Income Tax Act,1961 was issued and was received by the petitioner. A relum has been filed- Thercfore, the Assessing Officer has to follow the proe.edure laid dourn in lar,rr and thereafter make an assessment. The appeal stands disposed of accordin$y. November rg L,2004 CHIEF JI]STICE BAITAR DI'RREZAI{MED ,J SHRI SHYAM SALES 02.03 Digitally Signed By:AMULYA Certify that the digital file and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified