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1972 (7) TMI 31 - ANDHRA PRADESH HIGH COURT
Hyderabad Income Tax Act - " (1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessment on the association was invalid? (2) Whether the Tribunal was within its powers to re-hear the entire appeal and decide all issues which did not form the subject-matter of the reference before the High Court without any direction from the High Court? (3) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the Appellate Assistant Commissioner has the power under law to uphold the ex parte assessment on the basis of an alleged non-compliance by D. D. Italia when the Income-tax Officer making the ex parte assessment did not refer to that default at all in the assessment order ?"