https://www.taxtmi.com/circulars?id=9690 Where an appellate authority decides some points and remands others, revise the original assessment to give effect to the decided points; for remanded points retain the original assessed amounts and raise a demand but keep that demand in abeyance and not enforce it until the assessing officer completes the fresh assessment and rectifies the demand accordingly. en-us Fri, 22 Aug 1986 00:00:00 +0530 Wed, 08 Jun 2011 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9690 Where an appellate authority decides some points and remands others, revise the original assessment to give effect to the decided points; for remanded points retain the original assessed amounts and raise a demand but keep that demand in abeyance and not enforce it until the assessing officer completes the fresh assessment and rectifies the demand accordingly. Circulars Income Tax Fri, 22 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9690