1967 (7) TMI 10

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....roviso to that section assessed Dinshaw's share of the income on the assessee at the rate which would be applicable if it were assessed on him personally and directed that the sum so determined as payable shall be paid by the assessee. The assessee appealed against the assessment order to the Appellate Assistant Commissioner and one of the contentions urged by him in support of the appeal was that the assessment of Dinshaw's share of the income on the assessee under the second proviso to section 23(5)(a) was invalid since the procedure for making such assessment as required by section 22 was not followed by the Income-tax Officer. This contention was rejected by the Appellate Assistant Commissioner and the assessment of Dinshaw's share of t....

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....e notice to the assessee firm as representing the non-resident partner ? " The determination of the question depends on the true interpretation of section 33, sub-section (4), which deals with the power of the Tribunal to make orders on the appeal preferred to it. This sub-section provides that the Appellate Tribunal may, after giving both parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, and shall communicate any such orders to the assessee and to the Commissioner. The power conferred on the Tribunal under this sub-section is in the widest terms, for the Tribunal can pass such orders on the appeal as it thinks fit and, prima facie, we do not see why the Tribunal cannot pass an order setting ....