https://www.taxtmi.com/caselaws?id=15812 DELHI HC held that the Appellate Assistant Commissioner exceeded his jurisdiction under s.251(1)(a) by directing the ITO to enquire into four points unrelated to the sole issue in assessment-estimation of sales and gross profit. The court found the remand sought inquiries into sources of investment, which would amount to a new addition under a different provision and were not within the scope of the original assessment. Accordingly the HC ruled in favour of the assessee and against the Revenue, quashing the appellate authority's remand directions. en-us Thu, 23 Sep 1999 00:00:00 +0530 Wed, 08 Oct 2025 20:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15812 DELHI HC held that the Appellate Assistant Commissioner exceeded his jurisdiction under s.251(1)(a) by directing the ITO to enquire into four points unrelated to the sole issue in assessment-estimation of sales and gross profit. The court found the remand sought inquiries into sources of investment, which would amount to a new addition under a different provision and were not within the scope of the original assessment. Accordingly the HC ruled in favour of the assessee and against the Revenue, quashing the appellate authority's remand directions. Case-Laws Income Tax Thu, 23 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15812