https://www.taxtmi.com/caselaws?id=183080 Section 41 was treated as an enabling provision for representative assessment of beneficiaries, and the appellate tribunal's power was confined to the subject-matter of the assessee's appeal. In the absence of a departmental appeal, it could not enlarge the controversy or direct a fresh assessment under section 10 as an association of persons where that would increase the assessee's liability; the remand power under rule 28 could not be used to achieve that result indirectly. The fee paid for obtaining a reference under section 66(1) was also treated as part of the costs of the reference, and could be awarded to the successful party under section 66(6). en-us Tue, 03 May 1960 00:00:00 +0530 Fri, 30 Dec 2016 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183080 Section 41 was treated as an enabling provision for representative assessment of beneficiaries, and the appellate tribunal's power was confined to the subject-matter of the assessee's appeal. In the absence of a departmental appeal, it could not enlarge the controversy or direct a fresh assessment under section 10 as an association of persons where that would increase the assessee's liability; the remand power under rule 28 could not be used to achieve that result indirectly. The fee paid for obtaining a reference under section 66(1) was also treated as part of the costs of the reference, and could be awarded to the successful party under section 66(6). Case-Laws Income Tax Tue, 03 May 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183080