https://www.taxtmi.com/caselaws?id=290205 Under the Income-tax Act, 1922, the Appellate Tribunal's power under section 33(4) was construed broadly enough to permit it to set aside an assessment and direct the Income-tax Officer to resume proceedings from an earlier stage for further enquiry. The statutory scheme was read as showing that the Tribunal's appellate authority was not limited to affirming or rejecting the appeal, but was at least co-extensive with the Appellate Assistant Commissioner's powers under section 31(3), including the power to annul, set aside, and order fresh assessment. The question was answered in the affirmative in favour of the Revenue. en-us Thu, 24 Apr 1947 00:00:00 +0530 Mon, 14 Sep 2020 13:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290205 Under the Income-tax Act, 1922, the Appellate Tribunal's power under section 33(4) was construed broadly enough to permit it to set aside an assessment and direct the Income-tax Officer to resume proceedings from an earlier stage for further enquiry. The statutory scheme was read as showing that the Tribunal's appellate authority was not limited to affirming or rejecting the appeal, but was at least co-extensive with the Appellate Assistant Commissioner's powers under section 31(3), including the power to annul, set aside, and order fresh assessment. The question was answered in the affirmative in favour of the Revenue. Case-Laws Income Tax Thu, 24 Apr 1947 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290205