https://www.taxtmi.com/article/detailed?id=1467 An assessing officer making a fresh assessment after an appellate set-aside must confine inquiry to the specific directions given on appeal and cannot expand the scope to new issues or additional sources of income not forming part of the appeal; a simple set-aside without an enhancement proposal does not authorize the officer to invoke powers beyond the subject-matter of the appeal, and procedural safeguards for enhancement must be observed by the appellate authority. en-us Thu, 13 Oct 2011 23:22:16 +0530 Thu, 13 Oct 2011 23:22:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1467 An assessing officer making a fresh assessment after an appellate set-aside must confine inquiry to the specific directions given on appeal and cannot expand the scope to new issues or additional sources of income not forming part of the appeal; a simple set-aside without an enhancement proposal does not authorize the officer to invoke powers beyond the subject-matter of the appeal, and procedural safeguards for enhancement must be observed by the appellate authority. Articles Income Tax Thu, 13 Oct 2011 23:22:16 +0530 https://www.taxtmi.com/article/detailed?id=1467