https://www.taxtmi.com/caselaws?id=126799 A remand order must be construed as a whole and in context: where the appellate tribunal intended only to reopen the assessee's claim for relief from super-tax under section 25(4) of the Income-tax Act, 1922, the lower authority could not expand the enquiry to the entire appeal. The Appellate Assistant Commissioner therefore lacked jurisdiction to travel beyond the limited mandate and reopen matters already concluded. The remand was confined to the super-tax issue, and the reference was answered in favour of the assessee. en-us Tue, 28 Oct 1958 00:00:00 +0530 Fri, 11 Jan 2013 15:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126799 A remand order must be construed as a whole and in context: where the appellate tribunal intended only to reopen the assessee's claim for relief from super-tax under section 25(4) of the Income-tax Act, 1922, the lower authority could not expand the enquiry to the entire appeal. The Appellate Assistant Commissioner therefore lacked jurisdiction to travel beyond the limited mandate and reopen matters already concluded. The remand was confined to the super-tax issue, and the reference was answered in favour of the assessee. Case-Laws Income Tax Tue, 28 Oct 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126799