Finding And Direction

Finding and direction, The expression 'finding' and 'direction' are limited in meaning A finding given in an appeal, revision or reference arising out of an assessment must be a finding necessary for the disposal of the particular case, that it to say, in respect of the particular assessee and in relation to the particular assessment year. To be a necessary finding, it must be directly involved in the disposal of the case, Rajinder Nath v. C.I.T., AIR 1979 SC 1933 (1934): (1979) 4 SCC 282: (1980) 1 SCR 272. [Income Tax Act, 1961, s. 153(3)(ii)]