https://www.taxtmi.com/caselaws?id=164332 An appellate tribunal hearing an appeal from a remand order must confine itself to the validity of the remand and any directions within that limited scope; it cannot decide the reassessment dispute on merits and thereby assume original jurisdiction. Here, an ex parte reassessment under the U.P. Trade Tax Act was set aside by the first appellate authority and remanded for fresh hearing, but the Tribunal went beyond the appeal by determining the merits of the reassessment. That exercise was held to be without jurisdiction, the Tribunal's order was quashed, and the matter was restored to the assessing authority for fresh decision in accordance with law. en-us Tue, 29 Jul 2008 00:00:00 +0530 Tue, 22 Apr 2014 15:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164332 An appellate tribunal hearing an appeal from a remand order must confine itself to the validity of the remand and any directions within that limited scope; it cannot decide the reassessment dispute on merits and thereby assume original jurisdiction. Here, an ex parte reassessment under the U.P. Trade Tax Act was set aside by the first appellate authority and remanded for fresh hearing, but the Tribunal went beyond the appeal by determining the merits of the reassessment. That exercise was held to be without jurisdiction, the Tribunal's order was quashed, and the matter was restored to the assessing authority for fresh decision in accordance with law. Case-Laws VAT and Sales Tax Tue, 29 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164332