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1 - 8 of 8 (0.22 seconds)Section 33B in The Income Tax Act, 1961 [Entire Act]
Section 34 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Jagarnath Therani vs The Commissioner Of Income Tax on 15 January, 1925
In dealing
with the case, the High Court held that the powers of remand
were extremely wide, but- it quoted with approval the
decision of the Patna High Court in Jaqarnath Therani v.
Commissioner of Income-tax (3) and also the above
observation of the Madras High Court. The learned Chief
Justice on the occasion
(1) [1957] 31 T. T. R. 909
(2) [1925] 1. L. R. 4 Pat.
Narrondas Manordass vs Commissioner Of Income-Tax, Central ... on 13 February, 1957
The Commissioner of Income-tax v. M/s McMillan & Co. (1);
but the question, with which we are concerned, was left
open. There is, however, a passage in the judgment,
approving of the observations of Chaola, C. J., in Narrondas
Manordass v. Commissioner of Income-tax (2) to the following
effect:
Bishwanath Prasad Bhagwat Prasad vs Commr. Of Income-Tax on 28 July, 1955
Appellate Assistant Commissioner to introduce
into the assessment new sources, as his power
of enhancement should be restricted only to
the income which was the subject matter of
consideration for purposes of assessment by
the Income-tax Officer." '
In Bishwanath Prasad Bhagwat Prasad v. Commissioner of
Income-tax (1) the Appellate Assistant commissioner had
actually remanded the case, but while considering the powers
of the Appellate Assistant Commissioner, the Divisional
Bench appears to have approved of the above-quoted passage
from Madras case. the observations in that case may be
treated as obiter.
Section 6 in The Income Tax Act, 1961 [Entire Act]
1