https://www.taxtmi.com/caselaws?id=8132 The appellate authority's jurisdiction was confined to the assessment year under appeal and the matters required to be decided for that year. Once it was found that the sum did not relate to the year in appeal, it could be deleted from that assessment; a further finding that the same amount was undisclosed income of another year went beyond jurisdiction. The authority was therefore not competent to hold that the amount was assessable in a different assessment year. en-us Fri, 11 Sep 1970 00:00:00 +0530 Sat, 28 Mar 2009 19:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8132 The appellate authority's jurisdiction was confined to the assessment year under appeal and the matters required to be decided for that year. Once it was found that the sum did not relate to the year in appeal, it could be deleted from that assessment; a further finding that the same amount was undisclosed income of another year went beyond jurisdiction. The authority was therefore not competent to hold that the amount was assessable in a different assessment year. Case-Laws Income Tax Fri, 11 Sep 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8132