https://www.taxtmi.com/caselaws?id=148473 In a reassessment proceeding following a remand confined to rechecking calculations and verifying tax actually collected under section 8-A(4), the assessing authority could not expand the enquiry into a fresh assessment of the entire escaped turnover. The remand order controlled the officer's jurisdiction, and a limited remand did not authorise a de novo reassessment beyond the specified issues. Any escaped turnover had to be brought to tax through the separate statutory procedure under section 21, subject to its notice and other conditions. The authority was therefore not competent to assess enhanced or escaped turnover within the restricted remand proceedings, and the assessee succeeded on that point. en-us Fri, 03 Jan 1969 00:00:00 +0530 Mon, 29 Apr 2013 10:12:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148473 In a reassessment proceeding following a remand confined to rechecking calculations and verifying tax actually collected under section 8-A(4), the assessing authority could not expand the enquiry into a fresh assessment of the entire escaped turnover. The remand order controlled the officer's jurisdiction, and a limited remand did not authorise a de novo reassessment beyond the specified issues. Any escaped turnover had to be brought to tax through the separate statutory procedure under section 21, subject to its notice and other conditions. The authority was therefore not competent to assess enhanced or escaped turnover within the restricted remand proceedings, and the assessee succeeded on that point. Case-Laws VAT and Sales Tax Fri, 03 Jan 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148473