https://www.taxtmi.com/caselaws?id=154033 A remand order confined to two assessment issues did not authorise a fresh assessment on all matters. The assessing authority, acting on remand, had jurisdiction only within the scope of the remand order and could not use it to introduce escaped turnover, which the statute dealt with through a separate procedure. The court treated the remand as limited, held that the Commissioner erred in construing it as open, and affirmed that reassessment must remain within the issues specifically remitted. en-us Mon, 06 Jun 1983 00:00:00 +0530 Mon, 05 Aug 2013 16:27:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154033 A remand order confined to two assessment issues did not authorise a fresh assessment on all matters. The assessing authority, acting on remand, had jurisdiction only within the scope of the remand order and could not use it to introduce escaped turnover, which the statute dealt with through a separate procedure. The court treated the remand as limited, held that the Commissioner erred in construing it as open, and affirmed that reassessment must remain within the issues specifically remitted. Case-Laws VAT and Sales Tax Mon, 06 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154033