https://www.taxtmi.com/caselaws?id=184794 Section 10A gave the Excess Profits Tax Officer power to make adjustments to counteract avoidance or reduction of excess profits tax liability, but it did not prescribe a single procedural mode for exercising that power. The appealability of the officer's decision showed that the decision had to be embodied in an order, yet nothing in the section required only one composite order. The absence of any legislative direction restricting the officer to one order supported the view that more than one order could be passed, provided they remained within the scope of Section 10A and were made before the officer became functus officio on completion of the assessment under Section 14. en-us Thu, 29 Mar 1951 00:00:00 +0530 Wed, 20 Jul 2016 15:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184794 Section 10A gave the Excess Profits Tax Officer power to make adjustments to counteract avoidance or reduction of excess profits tax liability, but it did not prescribe a single procedural mode for exercising that power. The appealability of the officer's decision showed that the decision had to be embodied in an order, yet nothing in the section required only one composite order. The absence of any legislative direction restricting the officer to one order supported the view that more than one order could be passed, provided they remained within the scope of Section 10A and were made before the officer became functus officio on completion of the assessment under Section 14. Case-Laws Income Tax Thu, 29 Mar 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184794