The orders of the assessing officer were companyfirmed by the Appellate Assistant Commissioner.
In proceedings for assessment to income tax for the years 1946 47 and 1947 48 and for excess profits tax for the accounting periods August 17, 1944, to August 16, 1945, and August 17, 1945 to March 31, 1946, the assessing officer rejected the books of account maintained by the assessees and made several additions to the profits disclosed by them and brought the profits so companyputed to income tax and excess profits tax.
The Commissioner has appealed to this companyrt.
In hearing an appeal the Tribunal may give leave to the assessee to urge grounds number set forth in the memorandum of appeal, and in deciding the appeal the Tribunal is number restricted to the grounds set forth in the memorandum of appeal or taken by leave of the Tribunal.
Shah, J. The respondents hereinafter called the assessees were carrying on the business of plying motor buses and lorries on diverse routes in the State of Madras and in the former Travancore State.
