https://www.taxtmi.com/caselaws?id=37204 The Court upheld the Appellate Assistant Commissioner's decision to allow expenses in different assessment years than those claimed before the Income-tax Officer, affirming the Tribunal's order and ruling in favor of the assessee. The Court found that the Appellate Assistant Commissioner had the authority under Section 251 of the Income-tax Act, 1961, to make necessary adjustments when considering multiple assessments, and acted within his powers in this case. The assessee was entitled to costs, including a hearing fee of Rs. 250. en-us Thu, 19 Jul 1979 00:00:00 +0530 Sat, 27 Mar 2010 13:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37204 The Court upheld the Appellate Assistant Commissioner's decision to allow expenses in different assessment years than those claimed before the Income-tax Officer, affirming the Tribunal's order and ruling in favor of the assessee. The Court found that the Appellate Assistant Commissioner had the authority under Section 251 of the Income-tax Act, 1961, to make necessary adjustments when considering multiple assessments, and acted within his powers in this case. The assessee was entitled to costs, including a hearing fee of Rs. 250. Case-Laws Income Tax Thu, 19 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37204