https://www.taxtmi.com/forum/issue?id=108594 An order setting aside a revisional Commissioner order does not create a new legal proposition; reassessment must consider returns for the relevant years but the scope of enquiry remains essentially tied to the search or requisition that prompted the action, and existing Division Bench precedent on that scope stands affirmed. en-us Wed, 13 May 2015 11:19:41 +0530 Thu, 23 Jan 2025 15:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108594 An order setting aside a revisional Commissioner order does not create a new legal proposition; reassessment must consider returns for the relevant years but the scope of enquiry remains essentially tied to the search or requisition that prompted the action, and existing Division Bench precedent on that scope stands affirmed. Discussion-Forum Income Tax Wed, 13 May 2015 11:19:41 +0530 https://www.taxtmi.com/forum/issue?id=108594