https://www.taxtmi.com/caselaws?id=212436 The High Court affirmed that the Assessing Officer cannot exceed the specific issues outlined in the order of remand by the Commissioner (Appeals) and must conduct a fresh assessment in accordance with those directions. The court emphasized the limited powers of the appellate authority within the subject-matter of the appeal, focusing on the assessment of income as per the return filed by the assessee. Therefore, the Tribunal's ruling was upheld, and the appeal was dismissed with no order as to costs. en-us Thu, 07 Apr 2011 00:00:00 +0530 Tue, 25 Jun 2013 19:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212436 The High Court affirmed that the Assessing Officer cannot exceed the specific issues outlined in the order of remand by the Commissioner (Appeals) and must conduct a fresh assessment in accordance with those directions. The court emphasized the limited powers of the appellate authority within the subject-matter of the appeal, focusing on the assessment of income as per the return filed by the assessee. Therefore, the Tribunal's ruling was upheld, and the appeal was dismissed with no order as to costs. Case-Laws Income Tax Thu, 07 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212436