https://www.taxtmi.com/caselaws?id=270350 An appellate authority must confine itself to the scope of the appeal and cannot travel beyond the grounds raised to remand the matter for fresh assessment on issues not challenged by the appellant. In the absence of an appeal or cross-objections by the other side, the authority cannot enlarge the dispute or direct enhancement on unassailed issues. Applying that principle, the direction to reopen and reassess matters outside the appeal was treated as beyond jurisdiction and impermissible, and the matter was directed to be reconsidered afresh in accordance with law after hearing the parties. en-us Fri, 18 Sep 2015 00:00:00 +0530 Wed, 22 Jun 2016 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270350 An appellate authority must confine itself to the scope of the appeal and cannot travel beyond the grounds raised to remand the matter for fresh assessment on issues not challenged by the appellant. In the absence of an appeal or cross-objections by the other side, the authority cannot enlarge the dispute or direct enhancement on unassailed issues. Applying that principle, the direction to reopen and reassess matters outside the appeal was treated as beyond jurisdiction and impermissible, and the matter was directed to be reconsidered afresh in accordance with law after hearing the parties. Case-Laws VAT and Sales Tax Fri, 18 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270350