Kapurchand Shrimal vs Commissioner Of Income Tax, Andhra ... on 28 August, 1981
In the case of
Kapurchand Shrimal vs. CIT (1981) 131 ITR 451 the Apex Court
observed that "appellate authority has the jurisdiction as well as the
duty to correct all the errors in the proceedings under appeal and to
issue, if necessary, appropriate directions to the authority against
whose decision the appeal is preferred, to dispose of the appeal or any
part of the matter afresh".