https://www.taxtmi.com/caselaws?id=190355 Section 31(3)(b) was treated as empowering the appellate authority to set aside an assessment and direct a fresh enquiry, including determination of whether the assessee was assessable as an individual or as a Hindu undivided family. The remand direction was held to be within jurisdiction, and the Income-tax Officer was bound to complete the reassessment on the basis of the correct status. A reassessment made pursuant to that appellate order was also treated as protected by the proviso to section 34(3), so the ordinary limitation period did not apply. The article further notes that the constitutional objection under article 14 was rejected. 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) was treated as empowering the appellate authority to set aside an assessment and direct a fresh enquiry, including determination of whether the assessee was assessable as an individual or as a Hindu undivided family. The remand direction was held to be within jurisdiction, and the Income-tax Officer was bound to complete the reassessment on the basis of the correct status. A reassessment made pursuant to that appellate order was also treated as protected by the proviso to section 34(3), so the ordinary limitation period did not apply. The article further notes that the constitutional objection under article 14 was rejected. Case-Laws Income Tax Fri, 27 Jul 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190355