https://www.taxtmi.com/caselaws?id=56147 The Tribunal upheld the Assessing Officer's authority to include excise duty not deposited in the reassessment, despite not being part of the original assessment, citing the broad powers granted under the Explanation to section 251 of the Act and the Supreme Court's decision in CIT v. Kanpur Coal Syndicate [1964] 53 ITR 225. The Tribunal determined that the CIT(A)'s set aside order allowed for a comprehensive reassessment, enabling the Assessing Officer to probe all aspects afresh, including new sources of income. Consequently, the reassessment process was deemed valid, and the excise duty amount was upheld as taxable. en-us Thu, 19 Oct 1995 00:00:00 +0530 Wed, 01 Dec 2010 18:41:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56147 The Tribunal upheld the Assessing Officer's authority to include excise duty not deposited in the reassessment, despite not being part of the original assessment, citing the broad powers granted under the Explanation to section 251 of the Act and the Supreme Court's decision in CIT v. Kanpur Coal Syndicate [1964] 53 ITR 225. The Tribunal determined that the CIT(A)'s set aside order allowed for a comprehensive reassessment, enabling the Assessing Officer to probe all aspects afresh, including new sources of income. Consequently, the reassessment process was deemed valid, and the excise duty amount was upheld as taxable. Case-Laws Income Tax Thu, 19 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56147