https://www.taxtmi.com/caselaws?id=158905 An unrestricted second remand authorising reopening of the entire assessment was not legally sustainable where the only live controversy concerned a stock transfer supported by Form F. The assessment on undisputed stock transfers had already attained finality and could not be reopened except through the statutory reopening mechanism. The earlier remand was limited to verification of the disputed transfer and the genuineness of Form F, so the appellate forum was required to confine its inquiry to that narrow issue. A fresh de novo assessment on the whole matter was contrary to law and procedure, and the matter was returned for determination of tax liability on the limited disputed record. en-us Fri, 19 Apr 1996 00:00:00 +0530 Sat, 09 Nov 2013 12:42:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158905 An unrestricted second remand authorising reopening of the entire assessment was not legally sustainable where the only live controversy concerned a stock transfer supported by Form F. The assessment on undisputed stock transfers had already attained finality and could not be reopened except through the statutory reopening mechanism. The earlier remand was limited to verification of the disputed transfer and the genuineness of Form F, so the appellate forum was required to confine its inquiry to that narrow issue. A fresh de novo assessment on the whole matter was contrary to law and procedure, and the matter was returned for determination of tax liability on the limited disputed record. Case-Laws VAT and Sales Tax Fri, 19 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158905