https://www.taxtmi.com/caselaws?id=151487 Where a tax appellate tribunal remands a matter for fresh disposal with awareness that an enlarged exemption claim is under consideration, the remand permits examination of the whole claim on merits and according to law. On that footing, the appellate authority may consider the enlarged claim within its jurisdiction. A revisional authority cannot misread the remand order and use suo motu power to treat the enlarged claim as incompetent when the tribunal intended fresh examination of that very issue. The revisional interference in substance targets the remand-based consideration itself and exceeds the permissible scope of revision, so the revision order is liable to be set aside. en-us Tue, 21 Jun 1977 00:00:00 +0530 Thu, 06 Jun 2013 15:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151487 Where a tax appellate tribunal remands a matter for fresh disposal with awareness that an enlarged exemption claim is under consideration, the remand permits examination of the whole claim on merits and according to law. On that footing, the appellate authority may consider the enlarged claim within its jurisdiction. A revisional authority cannot misread the remand order and use suo motu power to treat the enlarged claim as incompetent when the tribunal intended fresh examination of that very issue. The revisional interference in substance targets the remand-based consideration itself and exceeds the permissible scope of revision, so the revision order is liable to be set aside. Case-Laws VAT and Sales Tax Tue, 21 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151487