1953 (2) TMI 45

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....ENT Satyanarayana Rao, J. Under Section 66(1) of the Indian Income-tax Act the Appellate Tribunal referred to this Court for decision the following question:- "Whether on the facts and in the circumstances of the case an appeal lay to the Appellate Assistant Commissioner against the order of the Income-tax Officer made under Section 35." The facts as they appear from the statement o....

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....e of this was given to the assessees as required by the section. After deducting proportionate excess profits tax attributable to the commission payable to Nanjappa, the income liable to tax was increased from ₹ 61,243 to ₹ 78,979. The assessable income was, therefore, enhanced. There was an appeal against this order by the assessees to the Appellate Assistant Commissioner and the Appe....

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....tter was adjourned till the appeal was disposed of by the Appellate Assistant Commissioner. The Appellate Assistant Commissioner again expressed the opinion that the order made by the Income-tax Officer was within the purview of Section 35 of the Act but that the order was not justified on merits. This reference was also kept pending as an appeal against a decision of this Court in a similar matte....