https://www.taxtmi.com/caselaws?id=21652 The Tribunal held that the Appellate Assistant Commissioner exceeded jurisdiction by considering new sources of income not previously assessed by the Income-tax Officer. The Appellate Assistant Commissioner's power is limited to matters arising from the assessment order or proceedings before the assessing authority. The Tribunal emphasized that the Appellate Assistant Commissioner cannot enhance assessments by discovering new sources of income, as it falls outside the scope of his authority under the Income-tax Act. This case clarifies the boundaries of jurisdiction for both the Appellate Assistant Commissioner and the Income-tax Officer regarding the assessment of new sources of income. en-us Fri, 13 Mar 1992 00:00:00 +0530 Thu, 26 Nov 2009 13:22:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21652 The Tribunal held that the Appellate Assistant Commissioner exceeded jurisdiction by considering new sources of income not previously assessed by the Income-tax Officer. The Appellate Assistant Commissioner's power is limited to matters arising from the assessment order or proceedings before the assessing authority. The Tribunal emphasized that the Appellate Assistant Commissioner cannot enhance assessments by discovering new sources of income, as it falls outside the scope of his authority under the Income-tax Act. This case clarifies the boundaries of jurisdiction for both the Appellate Assistant Commissioner and the Income-tax Officer regarding the assessment of new sources of income. Case-Laws Income Tax Fri, 13 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21652