Commissioner Of Income-Tax, ... vs Steel Cast Corporation on 17 December, 1975
Gurjargravures Pvt. Ltd.'s case [1972] 84 ITR 723 (Guj), therefore, which deals with the powers of the Appellate Assistant Commissioner is not of much assistance to us in the instant case. It may be pointed out that the relief which was not even pressed for before the Income-tax Officer was held to be within the jurisdiction of the Appellate Assistant Commissioner since it was part of the entire assessment proceedings with which the Appellate Assistant Commissioner had the jurisdiction to deal.