https://www.taxtmi.com/caselaws?id=183079 The Tribunal's appellate powers under section 33(4) were wide enough to determine the correct year of assessment when the assessee itself contended that, if the disputed amount was taxable, it belonged to an earlier year. Fixing the year of taxability was not an extraneous issue or an impermissible enhancement, but a necessary step in deciding that contention. The amount was also treated as income from an undisclosed source, which was referable to the relevant previous year. The Tribunal was therefore justified in recording that the amount was taxable as income of the accounting year 1943-44, and the answer was against the assessee. en-us Thu, 28 Jun 1962 00:00:00 +0530 Fri, 27 May 2016 15:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183079 The Tribunal's appellate powers under section 33(4) were wide enough to determine the correct year of assessment when the assessee itself contended that, if the disputed amount was taxable, it belonged to an earlier year. Fixing the year of taxability was not an extraneous issue or an impermissible enhancement, but a necessary step in deciding that contention. The amount was also treated as income from an undisclosed source, which was referable to the relevant previous year. The Tribunal was therefore justified in recording that the amount was taxable as income of the accounting year 1943-44, and the answer was against the assessee. Case-Laws Income Tax Thu, 28 Jun 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183079