https://www.taxtmi.com/caselaws?id=156126 An appellate or revisional tribunal cannot remand a matter for fresh notice under a different clause after it has already held that penalty is not leviable under the provision on which the proceedings were founded. Once the issue before it is conclusively answered, its power is confined to that controversy and does not extend to initiating a new line of enquiry outside the scope of the appeal. A remand made in such circumstances is without authority and liable to be set aside, with the assessee entitled to relief. en-us Fri, 09 Dec 1988 00:00:00 +0530 Fri, 13 Sep 2013 17:52:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156126 An appellate or revisional tribunal cannot remand a matter for fresh notice under a different clause after it has already held that penalty is not leviable under the provision on which the proceedings were founded. Once the issue before it is conclusively answered, its power is confined to that controversy and does not extend to initiating a new line of enquiry outside the scope of the appeal. A remand made in such circumstances is without authority and liable to be set aside, with the assessee entitled to relief. Case-Laws VAT and Sales Tax Fri, 09 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156126