https://www.taxtmi.com/caselaws?id=36027 The High Court affirmed the jurisdiction of the Income Tax Officer (ITO) to investigate the unexplained income source amounting to Rs. 1,05,000 in reassessment proceedings. The Court held that the ITO had the authority to make additions during reassessment as per the Appellate Assistant Commissioner's order of remand, granting full jurisdiction to re-evaluate the case without limitations. The judgment clarified the ITO's powers in reassessment and upheld the Tribunal's decision in favor of the department, emphasizing the broad scope of the AAC's remand order. en-us Wed, 06 Aug 1980 00:00:00 +0530 Fri, 19 Mar 2010 10:10:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36027 The High Court affirmed the jurisdiction of the Income Tax Officer (ITO) to investigate the unexplained income source amounting to Rs. 1,05,000 in reassessment proceedings. The Court held that the ITO had the authority to make additions during reassessment as per the Appellate Assistant Commissioner's order of remand, granting full jurisdiction to re-evaluate the case without limitations. The judgment clarified the ITO's powers in reassessment and upheld the Tribunal's decision in favor of the department, emphasizing the broad scope of the AAC's remand order. Case-Laws Income Tax Wed, 06 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36027