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1 - 7 of 7 (0.39 seconds)Section 33 in The Income Tax Act, 1961 [Entire Act]
Sri Gajalakshmi Ginning Factory Ltd., ... vs The Commissioner Of Income-Tax, Madras on 15 April, 1952
In view of the scheme of the Act, it is difficult to accept the contention strenuously urged by Mr. Dutt on behalf of the assessee that the Appellate Assistant Commissioner had no authority to direct the Income-tax Officer to make fresh assessment and to determine the amount of tax payable by including therein the sum of Rs. 64,000/- which was not involved in appeal before the Commissioner. There is an authority for this proposition of law in the case of Sri Gajalakshmi Ginning Factory Ltd., Palladam v. Commissioner of Income-tax, Madras, AIR 1953 Mad 343 (B). The. Madras High Court held as follows :
Commr. Of Income-Tax, U.P. And ... vs Bijli Cotton Mills Ltd., Agra on 3 September, 1952
A similar view was taken by the Allahabad High Court in the case of--'Commr. of Income-tax v. Bijli Cotton Mills Ltd.', A I R 1953 All 232 (D). It follows quite clearly that the Appellate Assistant Commissioner has powers to set aside the entire assessment and remand the case directing the Income-tax Officer to make fresh assessment after making such further enquiry as the Income-tax Officer thinks fit or the Appellate Assistant Commissioner may direct.
The Motor Union Insurance Co., Ltd. vs Commissioner Of Income-Tax, Bombay. on 13 September, 1944
It is contended that the remand should be made according to the usual and known canons which govern remand in an appeal. Reliance was placed on the case of 'Motor Union Insurance Co. Ltd. v. Commr. of Income-tax, Bombay', AIR 1945 Bom 285 (A). In that case the Bombay High Court was considering the powers not of the Appellate Assistant Commissioner, ut of the Appellate Tribunal.
Section 66 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
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