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.  Order of the Assessing Officer was affirmed by the CIT (A) and Appellate Tribunal. On appeal allowing the appeal the Court held that 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. Accordingly the matter was to be remitted back to Assessing Officer for evaluation of said claim on merits. (AY.  2002-03)