https://www.taxtmi.com/caselaws?id=39787 The court held that the Income-tax Officer (ITO) had the jurisdiction to include Rs. 87,595 as income from undisclosed sources in the fresh assessment, disagreeing with the Appellate Assistant Commissioner and Tribunal's view that the ITO exceeded his jurisdiction. The court emphasized that once the assessment order is set aside, the ITO can consider the entire matter afresh. The court ruled in favor of the revenue, allowing the inclusion of the sum in the fresh assessment and awarded costs of Rs. 250. en-us Tue, 24 Sep 1974 00:00:00 +0530 Tue, 20 Apr 2010 12:47:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39787 The court held that the Income-tax Officer (ITO) had the jurisdiction to include Rs. 87,595 as income from undisclosed sources in the fresh assessment, disagreeing with the Appellate Assistant Commissioner and Tribunal's view that the ITO exceeded his jurisdiction. The court emphasized that once the assessment order is set aside, the ITO can consider the entire matter afresh. The court ruled in favor of the revenue, allowing the inclusion of the sum in the fresh assessment and awarded costs of Rs. 250. Case-Laws Income Tax Tue, 24 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39787