https://www.taxtmi.com/caselaws?id=6803 The appellate power under section 31 of the Income-tax Act, 1922 is wide, but it remains confined to the assessment year under appeal. An appellate authority may correct the legal character of income already examined, yet it cannot travel outside the record of that year, introduce a new source of income not considered by the Income-tax Officer, or shift additions to another assessment year. The assessment of each year is a separate unit, so recharacterising cash credits as income from undisclosed sources for a different year exceeded appellate jurisdiction. en-us Thu, 02 Feb 1967 00:00:00 +0530 Mon, 02 Feb 2009 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6803 The appellate power under section 31 of the Income-tax Act, 1922 is wide, but it remains confined to the assessment year under appeal. An appellate authority may correct the legal character of income already examined, yet it cannot travel outside the record of that year, introduce a new source of income not considered by the Income-tax Officer, or shift additions to another assessment year. The assessment of each year is a separate unit, so recharacterising cash credits as income from undisclosed sources for a different year exceeded appellate jurisdiction. Case-Laws Income Tax Thu, 02 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6803