https://www.taxtmi.com/caselaws?id=154249 Where a revisional order has finally decided the availability of reopening power and remanded the matter only for a limited factual exercise, the appellate authority cannot reopen the concluded jurisdictional issue. The Tribunal was confined to examining whether the assessing authority had acted within the remand directions on acceptance of defective C forms, but it re-examined the availability of power under section 19(1), which was no longer open. The interference was therefore outside the scope of the remand, and the reassessment orders were upheld in favour of the Department. en-us Fri, 02 Aug 1985 00:00:00 +0530 Wed, 14 Aug 2013 17:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154249 Where a revisional order has finally decided the availability of reopening power and remanded the matter only for a limited factual exercise, the appellate authority cannot reopen the concluded jurisdictional issue. The Tribunal was confined to examining whether the assessing authority had acted within the remand directions on acceptance of defective C forms, but it re-examined the availability of power under section 19(1), which was no longer open. The interference was therefore outside the scope of the remand, and the reassessment orders were upheld in favour of the Department. Case-Laws VAT and Sales Tax Fri, 02 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154249