https://www.taxtmi.com/caselaws?id=291831 Under the Income-tax Act, 1922, an appeal against a best judgment assessment under Section 23(4) was distinct from an appeal against an order under Section 27 refusing to cancel the assessment and make a fresh assessment. The appellate forum could examine only the subject-matter actually carried in the appeal under Section 33(1), and its powers under Section 33(4) were confined to those issues alone. Accordingly, the validity of the Section 23(4) assessment could not be challenged in the Section 33(1) appeal when no appeal had been filed against the separate Section 27 refusal order. en-us Mon, 05 Jan 1953 00:00:00 +0530 Wed, 25 Nov 2020 18:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291831 Under the Income-tax Act, 1922, an appeal against a best judgment assessment under Section 23(4) was distinct from an appeal against an order under Section 27 refusing to cancel the assessment and make a fresh assessment. The appellate forum could examine only the subject-matter actually carried in the appeal under Section 33(1), and its powers under Section 33(4) were confined to those issues alone. Accordingly, the validity of the Section 23(4) assessment could not be challenged in the Section 33(1) appeal when no appeal had been filed against the separate Section 27 refusal order. Case-Laws Income Tax Mon, 05 Jan 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291831