https://www.taxtmi.com/caselaws?id=6625 The appellate power under section 31(3)(a) was construed broadly: the Appellate Assistant Commissioner could confirm, reduce, enhance or annul an assessment, and could also alter the head under which an item already considered in the assessment was taxed. The division of income into heads was treated as relevant to computation, deductions and exemptions, not as a limit on appellate jurisdiction. The authority could therefore change the head of assessed income, provided no new source or item outside the assessment record was introduced. Questions on escaped income were distinguished because they concerned items not considered at all by the Income-tax Officer. en-us Wed, 03 Nov 1965 00:00:00 +0530 Tue, 27 Jan 2009 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6625 The appellate power under section 31(3)(a) was construed broadly: the Appellate Assistant Commissioner could confirm, reduce, enhance or annul an assessment, and could also alter the head under which an item already considered in the assessment was taxed. The division of income into heads was treated as relevant to computation, deductions and exemptions, not as a limit on appellate jurisdiction. The authority could therefore change the head of assessed income, provided no new source or item outside the assessment record was introduced. Questions on escaped income were distinguished because they concerned items not considered at all by the Income-tax Officer. Case-Laws Income Tax Wed, 03 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6625