1984 (12) TMI 8 - HC - Income Tax

Summary

The High Court of Madras dismissed the petition with costs, stating that no question of law arose from the Tribunal's order. The Appellate Assistant Commissioner had the power to set aside the entire order of the Income-tax Officer and remit the matter for reconsideration, without restricting the enquiry or points to be considered. The decision cited by the Revenue's counsel did not support the argument that the Appellate Assistant Commissioner could not do so. The petition was dismissed with costs of Rs. 250 for the counsel.