https://www.taxtmi.com/caselaws?id=219362 The article addresses whether amounts deleted by an appellate order that the Revenue did not challenge can be reintroduced in fresh assessments on remand. It applies the principle that deletions accepted by the Department and not appealed attain finality, and that a limited remand to the Assessing Officer does not permit reopening settled items absent new evidence or a successful departmental appeal; accordingly such reintroduction in fresh assessments is impermissible and the appellate deletions remain binding. en-us Tue, 20 Nov 2012 00:00:00 +0530 Mon, 10 Dec 2012 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219362 The article addresses whether amounts deleted by an appellate order that the Revenue did not challenge can be reintroduced in fresh assessments on remand. It applies the principle that deletions accepted by the Department and not appealed attain finality, and that a limited remand to the Assessing Officer does not permit reopening settled items absent new evidence or a successful departmental appeal; accordingly such reintroduction in fresh assessments is impermissible and the appellate deletions remain binding. Case-Laws Income Tax Tue, 20 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219362