Limited remand cannot justify fresh escaped-assessment proceedings once limitation expires, preserving jurisdictional limits on reassessment.

A limited remand confined the assessing authority to reconsideration of the deduction from opening stock and did not reopen the original assessment or authorise a de novo reassessment. Under the M.P. General Sales Tax Act, reassessment of escaped turnover could be initiated only within the statutory period and after due notice, while revisional power remained limited to legality and propriety of the order under revision. A remand could not enlarge jurisdiction or bypass limitation. Proceedings taken beyond the remand on escaped-assessment grounds were therefore without jurisdiction, and the assessment order was liable to be quashed.

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Issues: Whether the assessing authority could, in proceedings pursuant to a limited remand order, travel beyond the scope of that remand and initiate reassessment on the ground of escaped turnover after the statutory limitation for such action had expired.

Analysis: The remand order was found to be specific and confined to examination of the deduction allowed from the opening stock and did not set aside the original assessment so as to authorise a de novo reassessment. The statutory scheme under section 19(1) of the M.P. General Sales Tax Act permitted reassessment of escaped turnover only within the prescribed period and after due notice, while the revisional power under section 39(2) was limited to correcting the legality and propriety of the order under revision. A remand could not be used to enlarge jurisdiction or to circumvent the bar of limitation. Since the assessing authority treated the matter as escaped assessment and proceeded beyond the remand, the order was held to be without jurisdiction.

Conclusion: The assessing authority had no jurisdiction to reopen the matter as escaped assessment in the remand proceedings, and the impugned assessment order was liable to be quashed in favour of the assessee.

Ratio Decidendi: A limited remand cannot be used to confer power for a fresh reassessment on grounds not covered by the remand, especially where the statutory period for escaped-assessment proceedings has expired.

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