The assessee’s assessment was completed under section 144 read with section 147 after failure to file a return in response to notice under section 148. The Commissioner (Appeals), relying upon the amended provisions of section 251(1), set aside the assessment for fresh consideration without adjudicating the jurisdictional and legal grounds raised by the assessee. The Tribunal held that such grounds ought to have been decided first. Following its earlier decision on identical facts, it restored the matter to the Commissioner (Appeals) for fresh adjudication of all legal and jurisdictional issues after providing adequate opportunity of hearing to the assessee. (AY. 2012-13)