https://www.taxtmi.com/caselaws?id=6912 The Appellate Tribunal's appellate powers were construed broadly under section 33(4), allowing it to pass any order it considers fit, including setting aside an assessment and remanding the matter for fresh assessment proceedings. Section 33(5) was read as recognising that an appeal may result in a new assessment of a firm or association of persons. On that construction, the Tribunal was justified in directing the Income-tax Officer to reassess the share income of the non-resident partner after due notice to the assessee firm representing that partner. en-us Thu, 27 Jul 1967 00:00:00 +0530 Sat, 07 Feb 2009 08:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6912 The Appellate Tribunal's appellate powers were construed broadly under section 33(4), allowing it to pass any order it considers fit, including setting aside an assessment and remanding the matter for fresh assessment proceedings. Section 33(5) was read as recognising that an appeal may result in a new assessment of a firm or association of persons. On that construction, the Tribunal was justified in directing the Income-tax Officer to reassess the share income of the non-resident partner after due notice to the assessee firm representing that partner. Case-Laws Income Tax Thu, 27 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6912