1953 (2) TMI 45

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....n and K. V. Narayanaswami JUDGMENT 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 fact....

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.... Act rectified the mistake. Due notice 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 Rs. 61,243 to Rs. 78,979. The assessable income was, therefore, enhanced. There was an appeal against this order by the assessees to the Appellate Assist....

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....t on an earlier occasion the matter 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 o....