https://www.taxtmi.com/caselaws?id=276468 Section 66(5) empowered the Tribunal to pass any consequential order necessary to dispose of the case in conformity with the High Court's judgment, not merely a formal order. Where the accrual basis of taxation failed, and the record already contained material showing that part of the sale proceeds had been received in British India, the Tribunal could validly remit the matter to the Income-tax Officer for reconsideration on the receipt basis under section 4(1)(a). The remand did not introduce a new case or circumvent the earlier reference decision, but allowed fresh assessment on an alternative basis already supported by the record. The Tribunal's jurisdiction to make the remand order was upheld. en-us Mon, 30 Sep 1957 00:00:00 +0530 Mon, 12 Nov 2018 15:52:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276468 Section 66(5) empowered the Tribunal to pass any consequential order necessary to dispose of the case in conformity with the High Court's judgment, not merely a formal order. Where the accrual basis of taxation failed, and the record already contained material showing that part of the sale proceeds had been received in British India, the Tribunal could validly remit the matter to the Income-tax Officer for reconsideration on the receipt basis under section 4(1)(a). The remand did not introduce a new case or circumvent the earlier reference decision, but allowed fresh assessment on an alternative basis already supported by the record. The Tribunal's jurisdiction to make the remand order was upheld. Case-Laws Income Tax Mon, 30 Sep 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276468