https://www.taxtmi.com/caselaws?id=191055 An assessment made in obedience to a remand order remains contingent on the fate of that remand; where the superior authority later sets the remand aside, the assessment made under it also falls and is not immune from challenge. The court also held that section 4A of the Agricultural Income-tax Act operated on the income arising in the relevant assessment year, not on the date of transfer, and contained no express restriction to post-enactment transfers. It therefore applied to pre-1953 transfers where the assessed income arose after the provision came into force, and the challenge to the assessment failed. en-us Tue, 06 Nov 1962 00:00:00 +0530 Sat, 18 Mar 2017 15:56:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191055 An assessment made in obedience to a remand order remains contingent on the fate of that remand; where the superior authority later sets the remand aside, the assessment made under it also falls and is not immune from challenge. The court also held that section 4A of the Agricultural Income-tax Act operated on the income arising in the relevant assessment year, not on the date of transfer, and contained no express restriction to post-enactment transfers. It therefore applied to pre-1953 transfers where the assessed income arose after the provision came into force, and the challenge to the assessment failed. Case-Laws Income Tax Tue, 06 Nov 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191055