https://www.taxtmi.com/caselaws?id=185191 A fresh assessment made after appellate remand under the Income-tax Act does not wipe out the entire earlier record. Properly admitted material already on record may still be relied upon, while only material specifically found inadmissible must be excluded unless otherwise proved. A prior notice issued in the original proceedings remains effective where the assessee has already been put on notice and had an opportunity to explain the relevant facts; a fresh notice is not mandatory merely because the assessment is redone. The stated reference was answered against the assessee on the substantive questions, and the third question was held not to arise. en-us Wed, 04 Feb 1953 00:00:00 +0530 Wed, 03 Aug 2016 12:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185191 A fresh assessment made after appellate remand under the Income-tax Act does not wipe out the entire earlier record. Properly admitted material already on record may still be relied upon, while only material specifically found inadmissible must be excluded unless otherwise proved. A prior notice issued in the original proceedings remains effective where the assessee has already been put on notice and had an opportunity to explain the relevant facts; a fresh notice is not mandatory merely because the assessment is redone. The stated reference was answered against the assessee on the substantive questions, and the third question was held not to arise. Case-Laws Income Tax Wed, 04 Feb 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185191