https://www.taxtmi.com/caselaws?id=78247 A first appellate authority cannot reopen a concluded issue on a limited remand when the Tribunal has confined the scope of reconsideration. The service of notice under section 148, though a jurisdictional fact, had already been found to have been duly served by registered post in the earlier round and that finding had attained finality. The remand did not authorise re-adjudication of that issue, and the authority was bound to decide only within the terms of remand. The Tribunal therefore acted correctly in setting aside the attempt to revisit service of notice and in directing adjudication on merits within the remand limits. en-us Wed, 25 Aug 2010 00:00:00 +0530 Fri, 10 Apr 2026 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78247 A first appellate authority cannot reopen a concluded issue on a limited remand when the Tribunal has confined the scope of reconsideration. The service of notice under section 148, though a jurisdictional fact, had already been found to have been duly served by registered post in the earlier round and that finding had attained finality. The remand did not authorise re-adjudication of that issue, and the authority was bound to decide only within the terms of remand. The Tribunal therefore acted correctly in setting aside the attempt to revisit service of notice and in directing adjudication on merits within the remand limits. Case-Laws Income Tax Wed, 25 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78247