https://www.taxtmi.com/caselaws?id=165507 The Appellate Assistant Commissioner's appellate powers under section 31(3) of the Income-tax Act, 1922 extended to the whole subject-matter of the assessment and were not confined to the assessee's specific grounds. He could confirm, reduce, enhance or annul an assessment, and could also set it aside for fresh assessment where the item had already been considered by the Income-tax Officer, even if it had not been brought to tax. The only recognised limit was that he could not introduce a new source of income not examined at all by the Income-tax Officer. On that basis, remand for reassessment was within jurisdiction. en-us Wed, 13 Feb 1957 00:00:00 +0530 Fri, 25 Jul 2014 18:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165507 The Appellate Assistant Commissioner's appellate powers under section 31(3) of the Income-tax Act, 1922 extended to the whole subject-matter of the assessment and were not confined to the assessee's specific grounds. He could confirm, reduce, enhance or annul an assessment, and could also set it aside for fresh assessment where the item had already been considered by the Income-tax Officer, even if it had not been brought to tax. The only recognised limit was that he could not introduce a new source of income not examined at all by the Income-tax Officer. On that basis, remand for reassessment was within jurisdiction. Case-Laws Income Tax Wed, 13 Feb 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165507