1966 (11) TMI 4

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.... in footwear. It filed its return of income for the previous year relevant to the assessment year 1960-61. The Income-tax Officer made an assessment order on March 31, 1965, under section 23(3) of the Income-tax Act, 1922. The petitioner preferred an appeal to the Appellate Assistant Commissioner of Income-tax. During the pendency of the appeal, the Appellate Assistant Commissioner issued a notice....

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....on of the petitioner that the proceedings for enhancement, including the notice dated April 23, 1966, are without jurisdiction rests on a number of grounds. Upon consideration of the matter, it appears to me unnecessary to enter into the controversy, because it seems to me that the Appellate Assistant Commissioner, and this is also the position expressly assumed by him, has taken the proceedings u....

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.... declares. Now there is nothing in section 297 of the Act of 1961 to indicate whether an appeal against such assessment is to be instituted under the Act of 1922 or the Act of 1961. To remove this difficulty, the Central Government made the Income-tax (Removal of Difficulties) Order, 1962, paragraph 4 of which provides : "4. Appeal, reference or revision proceedings in respect of orders passed ....

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....t Commissioner for enhancement of the assessment. The jurisdiction to enhance the assessment flows from section 31(3)(a) of the Act of 1922 and before enhancing the assessment the first proviso to section 31(3) requires the Appellate Assistant Commissioner to afford a reasonable opportunity to the petitioner of showing cause against such enhancement. The Appellate Assistant Commissioner cannot rel....