https://www.taxtmi.com/caselaws?id=202479 A legal ground arising on admitted facts may be raised at the appellate stage, and the appellate authority may admit an additional ground on relevant reasons without fresh factual inquiry. In block assessment proceedings, notice under Section 143(2) must be issued within the prescribed time, and non-compliance vitiates the proceedings. The doctrine of merger applies only to issues actually considered and decided by the appellate authority; where an assessment order is set aside in entirety, it does not survive for merger beyond matters expressly adjudicated. An order remanding the matter for fresh consideration with parameters is an open remand, not a limited remand. en-us Mon, 08 Nov 2010 00:00:00 +0530 Fri, 23 Sep 2011 08:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202479 A legal ground arising on admitted facts may be raised at the appellate stage, and the appellate authority may admit an additional ground on relevant reasons without fresh factual inquiry. In block assessment proceedings, notice under Section 143(2) must be issued within the prescribed time, and non-compliance vitiates the proceedings. The doctrine of merger applies only to issues actually considered and decided by the appellate authority; where an assessment order is set aside in entirety, it does not survive for merger beyond matters expressly adjudicated. An order remanding the matter for fresh consideration with parameters is an open remand, not a limited remand. Case-Laws Income Tax Mon, 08 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202479