https://www.taxtmi.com/caselaws?id=168771 An appellate authority hearing an appeal for one assessment year cannot direct that capital gains be assessed in a different year; its jurisdiction is confined to the assessment order under appeal, and the direction was without jurisdiction. Amounts received after a general partition of Hindu undivided family property were capital assets, not segregated profits, so later remittances from those assets could not be taxed as income or profits accrued or arisen abroad. Interest charged under the advance-tax machinery formed part of the tax liability and was appealable where the assessee disputed liability to be assessed under the Act. en-us Fri, 24 Jul 1964 00:00:00 +0530 Thu, 26 Mar 2015 11:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168771 An appellate authority hearing an appeal for one assessment year cannot direct that capital gains be assessed in a different year; its jurisdiction is confined to the assessment order under appeal, and the direction was without jurisdiction. Amounts received after a general partition of Hindu undivided family property were capital assets, not segregated profits, so later remittances from those assets could not be taxed as income or profits accrued or arisen abroad. Interest charged under the advance-tax machinery formed part of the tax liability and was appealable where the assessee disputed liability to be assessed under the Act. Case-Laws Income Tax Fri, 24 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168771