https://www.taxtmi.com/caselaws?id=21642 The High Court held that the Income-tax Officer was bound by the directions of the Appellate Assistant Commissioner in making a fresh assessment, affirming that the disallowance of commission to selling agents could not be contested in the appeal against the fresh assessment. The Court emphasized the authority of the Appellate Assistant Commissioner in limiting the scope of reassessment proceedings, citing relevant case law and a Full Bench ruling. Consequently, the High Court ruled in favor of the Department, against the assessee, with no order as to costs. en-us Thu, 09 May 1991 00:00:00 +0530 Thu, 26 Nov 2009 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21642 The High Court held that the Income-tax Officer was bound by the directions of the Appellate Assistant Commissioner in making a fresh assessment, affirming that the disallowance of commission to selling agents could not be contested in the appeal against the fresh assessment. The Court emphasized the authority of the Appellate Assistant Commissioner in limiting the scope of reassessment proceedings, citing relevant case law and a Full Bench ruling. Consequently, the High Court ruled in favor of the Department, against the assessee, with no order as to costs. Case-Laws Income Tax Thu, 09 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21642