https://www.taxtmi.com/caselaws?id=188792 Under the appellate scheme, assessment means determination of the total income and tax payable, so a variation in one head of income does not by itself amount to an enhancement of the assessment. Where an appeal before the Assistant Commissioner results only in an internal adjustment between heads of income, without any increase in the total assessed income, no further appeal lies to the Commissioner under section 32(1). The right of further appeal arises only when the assessment as a whole, meaning the total assessable income, is enhanced. en-us Wed, 31 Aug 1932 00:00:00 +0530 Sat, 17 Dec 2016 10:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188792 Under the appellate scheme, assessment means determination of the total income and tax payable, so a variation in one head of income does not by itself amount to an enhancement of the assessment. Where an appeal before the Assistant Commissioner results only in an internal adjustment between heads of income, without any increase in the total assessed income, no further appeal lies to the Commissioner under section 32(1). The right of further appeal arises only when the assessment as a whole, meaning the total assessable income, is enhanced. Case-Laws Income Tax Wed, 31 Aug 1932 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188792