https://www.taxtmi.com/caselaws?id=21190 The High Court ruled in favor of the assessee, holding that the Assessing Officer could not exceed the directions of the Appellate Assistant Commissioner in the fresh assessment. The Court emphasized that new sources of income not part of the original assessment process should be addressed through appropriate legal provisions like section 147 or section 263 if necessary. The judgment was in favor of the assessee, with Judge S. K. Mohanty concurring, and no costs were incurred. en-us Thu, 14 May 1992 00:00:00 +0530 Fri, 20 Nov 2009 16:17:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21190 The High Court ruled in favor of the assessee, holding that the Assessing Officer could not exceed the directions of the Appellate Assistant Commissioner in the fresh assessment. The Court emphasized that new sources of income not part of the original assessment process should be addressed through appropriate legal provisions like section 147 or section 263 if necessary. The judgment was in favor of the assessee, with Judge S. K. Mohanty concurring, and no costs were incurred. Case-Laws Income Tax Thu, 14 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21190