Limited remand preserves assessment finality; additional claims outside the remand scope cannot be entertained.

A limited remand confined to re-examination of declarations and credit notes did not reopen the entire assessment, so the assessing authority remained restricted to those specified matters. Section 14(2) of the Bihar Sales Tax Act, 1959 and rule 9(2)(a) of the Central Sales Tax (Bihar) Rules, 1957 apply where a fresh assessment is otherwise within jurisdiction, but they do not expand a remand expressly limited by the appellate direction. An additional claim introduced through a revised return, being outside the remand scope, could not be entertained. The assessment on all other issues remained final.

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Issues: Whether, after a limited remand confined to re-examination of declarations and credit notes, the assessee could file a revised return and introduce an additional claim not covered by the remand.

Analysis: The assessment had attained finality on all matters except those specifically sent back for reconsideration. Section 14(2) of the Bihar Sales Tax Act, 1959 and rule 9(2)(a) of the Central Sales Tax (Bihar) Rules, 1957 were held to operate where the assessing authority is otherwise empowered to make a fresh assessment, but they do not enlarge a jurisdiction that has been expressly restricted by a remand order. The remand in question was limited and did not reopen the entire assessment, so the assessing officer could deal only with the declarations and credit notes directed to be examined. An additional claim unrelated to that limited remit could not be entertained.

Conclusion: The assessing officer had no jurisdiction to go beyond the scope of the limited remand, and the additional claim raised in the revised return was not entertainable.

Final Conclusion: The reference was answered against the assessee, affirming that a restricted remand does not permit reassessment of matters already finalised.

Ratio Decidendi: A remand confined to specified issues preserves the finality of the remaining assessment, and the assessing authority cannot enlarge its jurisdiction by treating a limited remand as an open remand.

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