High Court dismisses petition, upholds Appellate Assistant Commissioner's authority. No legal issue from Tribunal order.

The High Court of Madras dismissed the petition with costs, holding that no legal issue arose from the Tribunal's order. The Appellate Assistant Commissioner was deemed to have the authority to overturn the Income-tax Officer's entire order and refer the matter for review without limitations on the scope of inquiry. The court found that the cited decision did not back the argument against the Commissioner's power. The petition was rejected, with the petitioner directed to pay Rs. 250 as costs for the counsel.

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The High Court of Madras dismissed the petition with costs, stating that no question of law arose from the Tribunal's order. The Appellate Assistant Commissioner had the power to set aside the entire order of the Income-tax Officer and remit the matter for reconsideration, without restricting the enquiry or points to be considered. The decision cited by the Revenue's counsel did not support the argument that the Appellate Assistant Commissioner could not do so. The petition was dismissed with costs of Rs. 250 for the counsel.

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