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PETITIONER: COMMISSIONER OF INCOME-TAX, MADRAS
Vs.
RESPONDENT: MTT. AR. S. AR. ARUNACHALAM CHETTIAR,.
DATE OF JUDGMENT: 22/12/1952
BENCH: DAS, SUDHI RANJAN BENCH: DAS, SUDHI RANJAN MAHAJAN, MEHR CHAND BHAGWATI, NATWARLAL H.
CITATION: 1953 AIR 118 1953 SCR 463 CITATOR INFO : F 1956 SC 367 (12) RF 1961 SC1633 (10,25) F 1969 SC1068 (6)
ACT: Indian Income-tax Act (XI of 1922), ss. 30, 33, 34, 66 (1) and (2)-Order of Appellate Tribunal directing Income-tax Officer to allow certain deductions--Income-tax Officer adding certain other items in computing income-Appeal to Appellate Assistant Commissioner--Maintainability-Order of Appellate Tribunal under inherent powers directing Income- tax Officer to revise his order-Competency of reference.
HEADNOTE: By an order dated August 20, 1943, the Appellate Tribunal directed that certain deductions claimed by the assessee should be allowed. The matter came back to the Income-tax Officer and he made an order on September 26, 1945, but did not issue any fresh notice of demand. The assessee appealed to the Appellate Assistant Commissioner complaining that in his order of September 26, the Income-tax Officer had wrongly included a sum of Rs. 13,000 60 464 as unassessed foreign income of earlier years. The Appellate Assistant Commissioner held that the order of September 26...