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2004 (6) TMI 27 - MADRAS HIGH COURTEnhancement of assessment - Tamil Nadu Agricultural Income Tax Act, 1955 - The only point that arises in the revision petition is whether the Appellate Tribunal was correct in holding that the Appellate Assistant Commissioner has no power to enhance the assessment suo motu under section 31(5) of the Tamil Nadu Agricultural Income-tax Act - we are of the view that the Tribunal has misread the principles laid down in P.T. Marimuthu Chettiar's case and held that the Appellate Assistant Commissioner has no power to enhance the assessment. We hold that the view of Tribunal that the Appellate Assistant Commissioner has no suo motu power to enhance the assessment suo motu is not sustainable in law on the language of section 31(5). Consequently, that part of the order of the Tribunal is set aside. The revision stands allowed and the matter is remitted
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