https://www.taxtmi.com/caselaws?id=12996 The High Court held that a remand in a reassessment dispute must be confined to the jurisdictional validity of the reassessment notice under sections 147 and 148 of the Income-tax Act, because that issue goes to the root of the assessment's validity. If the reassessment itself is invalid, the merits of the addition do not survive; if the threshold issue is decided in favour of either side, the consequential merits appeal can then be considered afresh. To avoid an academic exercise and preserve appellate sequence, the remand was limited to that question alone and the Revenue's appeal was treated as pending until its determination by the Commissioner (Appeals). en-us Fri, 21 Dec 2001 00:00:00 +0530 Mon, 25 May 2009 18:01:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12996 The High Court held that a remand in a reassessment dispute must be confined to the jurisdictional validity of the reassessment notice under sections 147 and 148 of the Income-tax Act, because that issue goes to the root of the assessment's validity. If the reassessment itself is invalid, the merits of the addition do not survive; if the threshold issue is decided in favour of either side, the consequential merits appeal can then be considered afresh. To avoid an academic exercise and preserve appellate sequence, the remand was limited to that question alone and the Revenue's appeal was treated as pending until its determination by the Commissioner (Appeals). Case-Laws Income Tax Fri, 21 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12996