COMMISSIONER OF INCOME TAX Vs. SUNDARAM INDUSTRIES LIMITED

JUDGEMENT

(1.) THE question referred to us at the instance of the Revenue is :

(2.) THE real question to be decided is as to whether the order made by the Income-tax Officer, after the matter has been sent back by the Appellate Assistant Commissioner after he had accepted the assessee's complaint regarding disallowance of certain other items, was one which was within his jurisdiction as Income-tax Officer, as in his second order, the Income-tax Officer did not confine himself to matters which had been dealt with by the Appellate Assistant Commissioner, but proceeded further to revise his own earlier order regarding other items by holding that there was mistake apparent for the record which he could correct.