https://www.taxtmi.com/caselaws?id=183751 An appellate tribunal's power is confined to the controversy raised in the appeal and to incidental matters necessary for deciding it; it cannot introduce and decide a different issue that was never in dispute. A remand is not a substitute for adjudication: the tribunal must first determine the issue actually before it and then, if warranted, set aside the order on that basis before directing fresh assessment. An order that remands without deciding the appeal's sole question, or that is internally inconsistent in its disposal, is not a proper appellate determination and is beyond jurisdiction. en-us Tue, 24 Nov 1959 00:00:00 +0530 Mon, 20 Jun 2016 17:26:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183751 An appellate tribunal's power is confined to the controversy raised in the appeal and to incidental matters necessary for deciding it; it cannot introduce and decide a different issue that was never in dispute. A remand is not a substitute for adjudication: the tribunal must first determine the issue actually before it and then, if warranted, set aside the order on that basis before directing fresh assessment. An order that remands without deciding the appeal's sole question, or that is internally inconsistent in its disposal, is not a proper appellate determination and is beyond jurisdiction. Case-Laws Income Tax Tue, 24 Nov 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183751