https://www.taxtmi.com/caselaws?id=58065 The Appellate Tribunal upheld the Commissioner's decision in favor of the assessee, allowing for separate previous years for income received from different employers. The Tribunal emphasized that income from distinct sources could have different previous years as per the Income-tax Act provisions. It noted the assessee's right to select a different previous year for a new source of income, as exercised in this case, and dismissed the appeal brought by the departmental representative. en-us Thu, 28 Jan 1982 00:00:00 +0530 Sun, 06 Feb 2011 03:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58065 The Appellate Tribunal upheld the Commissioner's decision in favor of the assessee, allowing for separate previous years for income received from different employers. The Tribunal emphasized that income from distinct sources could have different previous years as per the Income-tax Act provisions. It noted the assessee's right to select a different previous year for a new source of income, as exercised in this case, and dismissed the appeal brought by the departmental representative. Case-Laws Income Tax Thu, 28 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58065