https://www.taxtmi.com/caselaws?id=275400 Section 31 of the Income-tax Act, 1922 gave the Appellate Assistant Commissioner wide powers to confirm, reduce, enhance, annul, or set aside an assessment and direct a fresh inquiry. On that footing, the remand power was not confined to the precise item challenged in appeal. Once the assessment was set aside, the Income-tax Officer could make a fresh assessment on the wider matter covered by the remand, including income already within the assessment record and considered chargeable to tax, even if not specifically appealed against. en-us Thu, 28 Jul 1955 00:00:00 +0530 Mon, 01 Oct 2018 13:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275400 Section 31 of the Income-tax Act, 1922 gave the Appellate Assistant Commissioner wide powers to confirm, reduce, enhance, annul, or set aside an assessment and direct a fresh inquiry. On that footing, the remand power was not confined to the precise item challenged in appeal. Once the assessment was set aside, the Income-tax Officer could make a fresh assessment on the wider matter covered by the remand, including income already within the assessment record and considered chargeable to tax, even if not specifically appealed against. Case-Laws Income Tax Thu, 28 Jul 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275400