https://www.taxtmi.com/caselaws?id=189548 Appellate authorities may entertain a plea of non-liability even if not raised before the assessing officer; this clarifies that grounds of non-liability can be urged at appeal and the appellate power to admit new grounds is not absolutely fettered. The Appellate Assistant Commissioner is empowered under the appellate provision to order limited remands or further enquiries necessary for disposing of an appeal, provided the enquiry does not usurp statutory remedies. A successor appellate officer must implement a predecessor's valid remand report and cannot refuse execution on jurisdictional grounds; challenges to remand validity lie to the superior tribunal. en-us Wed, 25 Oct 1961 00:00:00 +0530 Thu, 12 Jan 2017 17:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189548 Appellate authorities may entertain a plea of non-liability even if not raised before the assessing officer; this clarifies that grounds of non-liability can be urged at appeal and the appellate power to admit new grounds is not absolutely fettered. The Appellate Assistant Commissioner is empowered under the appellate provision to order limited remands or further enquiries necessary for disposing of an appeal, provided the enquiry does not usurp statutory remedies. A successor appellate officer must implement a predecessor's valid remand report and cannot refuse execution on jurisdictional grounds; challenges to remand validity lie to the superior tribunal. Case-Laws Income Tax Wed, 25 Oct 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189548