https://www.taxtmi.com/caselaws?id=6813 An appellate tribunal's power of remand is confined to the subject-matter actually in appeal and cannot be used to reopen unchallenged additions or indirectly enlarge the assessment. The text states that the first appellate authority may have wider powers, but the tribunal cannot set aside the entire appellate order or direct fresh consideration of matters not properly before it, including a confirmed unexplained stock addition treated only as supporting material. The remand and any direction enabling enhancement beyond the assessment made by the original authority were therefore beyond jurisdiction, and the reference was answered in favour of the assessee. en-us Wed, 11 Jan 1967 00:00:00 +0530 Mon, 02 Feb 2009 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6813 An appellate tribunal's power of remand is confined to the subject-matter actually in appeal and cannot be used to reopen unchallenged additions or indirectly enlarge the assessment. The text states that the first appellate authority may have wider powers, but the tribunal cannot set aside the entire appellate order or direct fresh consideration of matters not properly before it, including a confirmed unexplained stock addition treated only as supporting material. The remand and any direction enabling enhancement beyond the assessment made by the original authority were therefore beyond jurisdiction, and the reference was answered in favour of the assessee. Case-Laws Income Tax Wed, 11 Jan 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6813