https://www.taxtmi.com/caselaws?id=39897 Section 33(4) of the Income-tax Act, 1922 was described as conferring very wide appellate power on the Appellate Tribunal, limited only to the subject-matter of the appeal. Procedural rules governing grounds of appeal did not cut down that statutory authority, so the Tribunal could allow a new contention, direct further enquiry and remand the matter, provided both sides were heard. On depreciation, paragraph 2 of the Taxation Laws (Part B States) (Removal of Difficulties) Order, 1950 was treated as applicable where depreciation had in fact been allowed under the Industrial Tax Rules and those rules fell within the Order's scope. en-us Thu, 22 Sep 1966 00:00:00 +0530 Tue, 03 Feb 2015 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39897 Section 33(4) of the Income-tax Act, 1922 was described as conferring very wide appellate power on the Appellate Tribunal, limited only to the subject-matter of the appeal. Procedural rules governing grounds of appeal did not cut down that statutory authority, so the Tribunal could allow a new contention, direct further enquiry and remand the matter, provided both sides were heard. On depreciation, paragraph 2 of the Taxation Laws (Part B States) (Removal of Difficulties) Order, 1950 was treated as applicable where depreciation had in fact been allowed under the Industrial Tax Rules and those rules fell within the Order's scope. Case-Laws Income Tax Thu, 22 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39897