https://www.taxtmi.com/caselaws?id=204621 In remand proceedings, the Tribunal could not direct reconsideration of the applicability of section 14A where the assessment order had recorded no adverse finding on that issue and the Revenue had not pursued it further. The grievance before the appellate authorities was confined to disallowance of interest expenditure, so the Tribunal exceeded the dispute before it by asking the Assessing Officer to reconsider section 14A on remand. That direction was therefore quashed and set aside, while the remainder of the Tribunal's order was left undisturbed. en-us Wed, 26 Aug 2009 00:00:00 +0530 Thu, 20 Dec 2012 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204621 In remand proceedings, the Tribunal could not direct reconsideration of the applicability of section 14A where the assessment order had recorded no adverse finding on that issue and the Revenue had not pursued it further. The grievance before the appellate authorities was confined to disallowance of interest expenditure, so the Tribunal exceeded the dispute before it by asking the Assessing Officer to reconsider section 14A on remand. That direction was therefore quashed and set aside, while the remainder of the Tribunal's order was left undisturbed. Case-Laws Income Tax Wed, 26 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204621