Remand by appellate authority requires revising assessments on decided points and abeyance of demand on remanded issues.

Where an appellate authority decides some points and remands others, revise the original assessment to give effect to the decided points; for remanded points retain the original assessed amounts and raise a demand but keep that demand in abeyance and not enforce it until the assessing officer completes the fresh assessment and rectifies the demand accordingly.

---

---

---