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2008 (2) TMI 182 - GUJARAT HIGH COURT
Tribunal upheld the jurisdiction of AO to make addition of unpaid excise duty u/s. 43B - if Appellate Authority could not have processed the item relating to unpaid excise duty, the order of set aside in relation to six items of additions could not have been read by AO to expand jurisdiction - even if the order of Appellate Authority has to be read as a total set aside it is not open to Assessing Officer to process a new source of income which the Appellate Authority itself couldn’t have done