Law:

Section:

Income-tax Act, 1922 -Section 31(4)(b) -- Appeal to Appellate Assistant Commissioner -Assessment set aside and Income-tax Officer directed to make fresh assessment after enquiry on certain points discussed in appellate order -Points not the subject-matter of appeal -Appellate order, whether valid in law -Held yes -- Income-tax officer's failure to make proper enquiry of material placed on record -Appellate Assistant Commissioner competent to set aside such assessment -Power of Appellate Assistant Commissioner -Extent -Order setting aside assessment -Propriety -- ORDER {The order was passed by NUR ILAHI President}.---Against the assessment framed on him for the charge year 1960-61 the assessee took an appeal to the Appellate Assistant Commissioner and the grounds urged before the first appellate authority, in the words of that authority, were:- "The sum and substance of the ground taken in appeal is that the Income-tax Officer was not justified in rejecting the Tobacco account, Bidi leaves account, Mats Brooms account, and Coconut and Spices account and that the estimates of sales made and gross profit applied in these accounts are excessive and unreasonable" The Appellate Assistant Commissioner after discussing at length and personlly verifying the assesse's contentions for the acceptance of his book results in all the accounts came to observe as follows: Tobacco account "I have examined the accounts and I find that the contention of the Appellant is correct. Quantitative details were given and the sales were not unverifiable. The book result should have been accepted. Bidi Account I have also examined these accounts and I find that the contention raised is correct and the rejection of accounts and estimates were not justified. Mats Brooms account and other accounts I have examined the accounts and find that the objection of the appellant is correct. Any sales, names and addresses of the customers, amounts and quantities are given and the book result should not have been rejected so summarily. For other sales it is contended that the book version have been rejected summarily without good reasons and here also I find the contention raised is correct". These…

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