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of <h1>Procedure for Fresh Assessments on Remand by Appellate Authorities: Follow Court Rulings, Keep Original Orders in Abeyance.</h1> The circular addresses the procedure for fresh assessments when a first appellate authority remands a case. It references judgments by the Allahabad and Andhra Pradesh High Courts affirming that appellate authorities can partially set aside assessments and remand cases for reassessment on specific points. The Board instructs that original orders should be revised according to appellate decisions, and for remanded points, the original assessment amounts should be included but not enforced. These demands should remain in abeyance until the fresh assessment is completed and rectified. The Board emphasizes uniform application of this procedure across all charges.
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