Section 10(5)(b) of the Indian Income-tax Act, 1922

Section 10(5)(b) of the Indian Income-tax Act, 1922 — the law in short

What the courts have decided on section 10(5)(b) of the Indian Income-tax Act, 1922, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.

• Hukumchand Mills Ltd v CIT Supreme CourtCuts both ways
  The Department raised a completely new ground before the Tribunal to support the assessment, and the Tribunal allowed it and remanded. Was the Tribunal entitled to do that?
  Yes. The Supreme Court held that the Tribunal's power under section 33(4) of the 1922 Act to pass such orders as it thinks fit is expressed in the widest possible terms. The word 'thereon' confines it to the subject matter of the appeal, but within that subject matter the Tribunal may allow a ground to be raised for the first time and may direct a further enquiry. The subject matter here was the written down value of the assessee's buildings and machinery, and it was open to the Department to support the finding on that on any ground decided against it. The Appellate Tribunal Rules are procedural and do not cut down the section.

Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.