Scope of remand in appeal cannot restrict an assessee to one issue where other grounds were already raised.

On remand by the Tribunal, the assessee retained the right to raise all grounds before the appellate authority, and the appellate proceedings could not be confined to a single issue merely because the remand order referred to one point. The High Court noted that a remand for fresh decision after hearing does not curtail issues already raised in appeal unless the scope is expressly and validly limited. The restriction of the remand to one issue was therefore set aside to that extent, and the Commissioner (Appeals) was required to consider the full range of grounds.

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Issues: Whether, on remand by the Tribunal, the assessee was entitled to raise all issues before the appellate authority and whether the scope of the appeal could be confined to one issue only.

Analysis: The Tribunal had remanded the matter after noticing one issue and directed the appellate authority to decide it after giving a fair opportunity of hearing. The High Court held that such remand could not curtail the assessee's right to urge the other grounds that had been raised, and the appeal before the Commissioner of Appeals was not to remain restricted to a single issue.

Conclusion: The assessee was entitled to raise all issues before the appellate authority, and the restriction of the remand to one issue was set aside to that extent.

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