I.TA. NO.4710/LB OF 1985-86 versus I.TA. NO.4710/LB OF 1985-86
Section 132 Appellate Assistant Commissioner is authorized to instruct the Income Tax Officer, and the officer is obliged to enforce the order relating to a particular estimated year, whichever is accepted by the Income Tax Commissioner (Appeal). What was 80 80 for the assessment year 1979 This remarks made by the authority referred to about the year 1980 may be better treated as any special information by the Income-tax Officer, but certainly not section 132. May not be taken in accordance with the Directive. In the 1980 Ordinance of the assessment year, the 81 appellate authority did not have the power to direct in relation to that assessment which was the subject of appeal for a particular assessment year.
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