https://www.taxtmi.com/caselaws?id=8020 The Appellate Assistant Commissioner's power under the 1922 Income-tax Act extended to the whole assessment, not merely the grounds raised in appeal, so long as the reassessment did not introduce a new source of income outside the original subject-matter. Where the Income-tax Officer failed to apply a relevant statutory provision to an existing deduction claim, that omission could amount to a non-exercise of power. In that situation, the Appellate Assistant Commissioner could correct the error, set aside the assessment, and direct a fresh assessment to enable recomputation of depreciation on the proper legal basis. The issue was answered in the affirmative. en-us Thu, 12 Mar 1970 00:00:00 +0530 Fri, 27 Mar 2009 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8020 The Appellate Assistant Commissioner's power under the 1922 Income-tax Act extended to the whole assessment, not merely the grounds raised in appeal, so long as the reassessment did not introduce a new source of income outside the original subject-matter. Where the Income-tax Officer failed to apply a relevant statutory provision to an existing deduction claim, that omission could amount to a non-exercise of power. In that situation, the Appellate Assistant Commissioner could correct the error, set aside the assessment, and direct a fresh assessment to enable recomputation of depreciation on the proper legal basis. The issue was answered in the affirmative. Case-Laws Income Tax Thu, 12 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8020