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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
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Issues: Whether the authorities, after a limited remand confined to the categorisation of land as irrigated or unirrigated, could reopen issues already finally decided in the earlier appellate order and affirmed by the High Court.
Analysis: The earlier appellate order had accepted the appellant's 1/10th share, excluded grove land, treated a particular sale as bona fide, and permitted choice regarding canal-covered land. The subsequent remand by the High Court was restricted only to reconsideration of whether specified lands were irrigated or unirrigated under Section 4-A of the Uttar Pradesh Imposition of Ceiling on Land Holdings Act, 1960. That remand did not unsettle the issues already concluded. The Prescribed Authority and the appellate authority proceeded on the assumption that the entire ceiling case had been reopened, thereby ignoring the finality attaching to the earlier appellate findings.
Conclusion: The authorities could not disturb issues that had attained finality, and their orders were liable to be set aside to that extent.
Final Conclusion: The appeal succeeded to the extent that the matter was remitted for fresh determination of ceiling area on the basis of the earlier final findings, while leaving the land-categorisation issue open for decision on evidence.
Ratio Decidendi: A remand confined to a specific issue does not reopen matters already finally decided, and administrative or quasi-judicial authorities must give effect to the finality of those concluded findings while deciding only the remanded question.