Limited remand confines reassessment to remitted issues and bars introduction of escaped turnover beyond that scope.

A remand order confined to two assessment issues did not authorise a fresh assessment on all matters. The assessing authority, acting on remand, had jurisdiction only within the scope of the remand order and could not use it to introduce escaped turnover, which the statute dealt with through a separate procedure. The court treated the remand as limited, held that the Commissioner erred in construing it as open, and affirmed that reassessment must remain within the issues specifically remitted.

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Issues: Whether the remand order made by the Deputy Commissioner was a limited remand confined to the points raised in the appeal, or an open remand authorising fresh assessment on all matters, and whether the assessing authority could add escaped turnover beyond the scope of that remand.

Analysis: The appeal before the Deputy Commissioner raised only two specific challenges to the assessment: exemption in respect of gunny bags and the taxability of the rice and wheat turnover under section 6. The remand order directed reconsideration of those points only and did not express any opinion on other matters. In such a case, the authority on remand derives jurisdiction only from the remand order itself, and the reassessment must remain within its limits. A remand obtained at the instance of the assessee cannot be used to reopen the entire assessment for taxing escaped turnover, for which the Act provides a separate procedure. The Commissioner therefore erred in treating the remand as an open one.

Conclusion: The remand was limited, the assessing authority acted beyond jurisdiction in adding the escaped turnover, and the assessee succeeded.

Final Conclusion: The order of the Commissioner was set aside and the order of the Deputy Commissioner restoring relief to the assessee was reinstated.

Ratio Decidendi: On a remand, the assessing authority must act strictly within the scope of the remand order, and a limited remand cannot be converted into a de novo assessment to bring in escaped turnover.

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