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1967 (7) TMI 35 - CALCUTTA HIGH COURT
Appellate Assistant Commissioner - AAC in exercise of his power u/s 31(3), set aside that part of the order of the ITO (by enhancing the assessment by disallowing certain items which had been allowed by the ITO) and directed inclusion of the amount in the computation of the assessee`s income. In so doing the AAC did not act without any jurisdiction