Pass such orders as the Tribunal thinks fit, includes all the powers which are conferred upon the Appellate Assistant Commissioner by section 31 of the Income Tax Act, 1922, Consequently the Tribunal has the authority under this section to direct the Appellate Assistant Commissioner or Income Tax Officer to hold a further enquiry and dispose off the case on the basis of such inquiry, Hukumchand Mills Ltd. v. Commissioner of Income Tax, Bombay, AIR 1967 SC 455.
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