https://www.taxtmi.com/caselaws?id=20116 The court affirmed the jurisdiction of the Appellate Assistant Commissioner to consider the status of the executor and set aside the assessment for specific years. The Appellate Assistant Commissioner's powers extend to revising the entire assessment, not limited to the appeal subject. The court found in favor of the Revenue, concluding that the Appellate Assistant Commissioner had the authority to direct a fresh inquiry and frame a new assessment. The reference was disposed of with no order as to costs. en-us Mon, 21 Jun 1993 00:00:00 +0530 Wed, 11 Nov 2009 17:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20116 The court affirmed the jurisdiction of the Appellate Assistant Commissioner to consider the status of the executor and set aside the assessment for specific years. The Appellate Assistant Commissioner's powers extend to revising the entire assessment, not limited to the appeal subject. The court found in favor of the Revenue, concluding that the Appellate Assistant Commissioner had the authority to direct a fresh inquiry and frame a new assessment. The reference was disposed of with no order as to costs. Case-Laws Income Tax Mon, 21 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20116