https://www.taxtmi.com/caselaws?id=6528 A person whose liability is directly affected because he is treated as a member of the assessed association of persons is not a stranger to the assessment proceedings, so his appeals are maintainable. Under section 31(3) of the Income-tax Act, 1922, the Appellate Assistant Commissioner could annul the assessment and issue a consequential direction for assessment in the hands of that person, read with the proviso to section 34(3) permitting effect to appellate findings or directions within statutory limits. The appellate authority's direction was therefore within jurisdiction, and the consequential assessment order was upheld. en-us Mon, 27 Apr 1970 00:00:00 +0530 Sat, 28 Feb 2015 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6528 A person whose liability is directly affected because he is treated as a member of the assessed association of persons is not a stranger to the assessment proceedings, so his appeals are maintainable. Under section 31(3) of the Income-tax Act, 1922, the Appellate Assistant Commissioner could annul the assessment and issue a consequential direction for assessment in the hands of that person, read with the proviso to section 34(3) permitting effect to appellate findings or directions within statutory limits. The appellate authority's direction was therefore within jurisdiction, and the consequential assessment order was upheld. Case-Laws Income Tax Mon, 27 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6528