https://www.taxtmi.com/caselaws?id=190355 Section 31(3)(b) permits an appellate authority to set aside an assessment and require a fresh enquiry to determine whether income is assessable in an individual's hands or as Hindu undivided family income. Where the appellate direction requires determination of the correct status before completing assessment, it is within jurisdiction and binds the Income-tax Officer. An assessment completed pursuant to that direction falls within the proviso to section 34(3), which excludes the ordinary limitation period for assessments made in pursuance of an appellate order. The limitation challenge and constitutional objection under article 14 therefore fail, and assessment in individual status remains valid. en-us Fri, 27 Jul 1962 00:00:00 +0530 Mon, 13 Feb 2017 16:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190355 Section 31(3)(b) permits an appellate authority to set aside an assessment and require a fresh enquiry to determine whether income is assessable in an individual's hands or as Hindu undivided family income. Where the appellate direction requires determination of the correct status before completing assessment, it is within jurisdiction and binds the Income-tax Officer. An assessment completed pursuant to that direction falls within the proviso to section 34(3), which excludes the ordinary limitation period for assessments made in pursuance of an appellate order. The limitation challenge and constitutional objection under article 14 therefore fail, and assessment in individual status remains valid. Case-Laws Income Tax Fri, 27 Jul 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190355