https://www.taxtmi.com/caselaws?id=162691 On a limited remand, the assessing authority is confined to the precise subject-matter remitted by the appellate order and must act consistently with findings that have already attained finality. Where the first appellate authority had expressly upheld rejection of the books of account and remitted only verification of the C forms, that adverse finding could not be reopened in later proceedings because it was not challenged and remained conclusive between the parties. The assessing authority therefore lacked jurisdiction to re-adjudicate the settled issue, and the higher court upheld the view that the concluded appellate finding could not be reagitated after partial remand. en-us Fri, 20 Jan 2006 00:00:00 +0530 Wed, 12 Mar 2014 17:22:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162691 On a limited remand, the assessing authority is confined to the precise subject-matter remitted by the appellate order and must act consistently with findings that have already attained finality. Where the first appellate authority had expressly upheld rejection of the books of account and remitted only verification of the C forms, that adverse finding could not be reopened in later proceedings because it was not challenged and remained conclusive between the parties. The assessing authority therefore lacked jurisdiction to re-adjudicate the settled issue, and the higher court upheld the view that the concluded appellate finding could not be reagitated after partial remand. Case-Laws VAT and Sales Tax Fri, 20 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162691