https://www.taxtmi.com/caselaws?id=277195 The appellate authority under Section 31 of the Income-tax Act, 1922 had wide power to interfere with the Income-tax Officer's method of computation. An assessment made on a flat-rate or other basis under the proviso to Section 13 was not immune from appellate scrutiny, and the assessee had no absolute right to insist on one method over another. The Assistant Commissioner could examine whether profits were deducible from the account books and, under Section 31(3), confirm, reduce, or enhance the assessment. A prior call for a report did not divest appellate jurisdiction by amounting to a final remand. en-us Wed, 01 Sep 1943 00:00:00 +0630 Wed, 28 Nov 2018 15:12:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277195 The appellate authority under Section 31 of the Income-tax Act, 1922 had wide power to interfere with the Income-tax Officer's method of computation. An assessment made on a flat-rate or other basis under the proviso to Section 13 was not immune from appellate scrutiny, and the assessee had no absolute right to insist on one method over another. The Assistant Commissioner could examine whether profits were deducible from the account books and, under Section 31(3), confirm, reduce, or enhance the assessment. A prior call for a report did not divest appellate jurisdiction by amounting to a final remand. Case-Laws Income Tax Wed, 01 Sep 1943 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=277195